Statute
Section 156 — Income Tax Act 2007: Meaning of “EIS relief” and commencement
Text of the provision Official document
Meaning of “EIS relief” and commencement 156 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.
2 In this Part “EIS” stands for the enterprise investment scheme.
3 In accordance with section 1034(3), this Part has effect only in relation to shares issued on or after 6 April 2007. This is subject to Schedule 2 (transitional provisions and savings).
Official source: legislation.gov.uk
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