{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-156",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-156.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/156",
  "kind": "section",
  "number": "156",
  "heading": "Meaning of “EIS relief” and commencement",
  "text": "(1) This Part provides for EIS income tax relief (“EIS relief”), that is, entitlement to tax reductions in respect of amounts subscribed by individuals for shares.\n(2) In this Part “EIS” stands for the enterprise investment scheme.\n(3) In accordance with section 1034(3), this Part has effect only in relation to shares issued on or after 6 April 2007.\nThis is subject to Schedule 2 (transitional provisions and savings).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/156",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}