# Income Tax Act 2007, Section 256A: Meaning of “the EIS original rate”


In this Part “the EIS original rate”, in relation to EIS relief, means the EIS rate for the tax year for which the EIS relief was obtained.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/256A (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-256A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.