Paragraph 21

(1)

Section 150B (enterprise investment scheme: reduction of relief) is amended as follows.

(2)

For “relief”, in each place it occurs, substitute “ EIS relief ”.

(3)

After subsection (5) insert—

“(5A)
In this section “EIS relief” means relief under Chapter 3 of Part 7 of the Taxes Act or Part 5 of ITA 2007.”