# Finance Act 2012, 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(2) Accordingly, section 31 of FA 2008 is repealed.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/7/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.