Paragraph 18
In section 224(2) (withdrawal or reduction of EIS relief: repayments etc of share capital to other persons)—
(a)
in the formula, for “S” substitute “ EISR ”, and
(b)
for the definition of “S” substitute “ EISR is the EIS rate. ”
In section 224(2) (withdrawal or reduction of EIS relief: repayments etc of share capital to other persons)—
in the formula, for “S” substitute “ EISR ”, and
for the definition of “S” substitute “ EISR is the EIS rate. ”