Paragraph 3
(1)
In section 158 (form and amount of EIS relief), in subsection (2)(b) for “£500,000” substitute “ £1 million ”.
(2)
Accordingly, section 31 of FA 2008 is repealed.
In section 158 (form and amount of EIS relief), in subsection (2)(b) for “£500,000” substitute “ £1 million ”.
Accordingly, section 31 of FA 2008 is repealed.