# Finance Act 2012, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/6/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.