# Finance Act 2008, Paragraph 13


(1) Section 158 (form and amount of EIS relief) is amended as follows.
(2) In subsection (2), for “savings rate” substitute “ EIS rate ”.
(3) After that subsection insert—
“(2A) In this Part “the EIS rate” means 20%.”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.