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StatuteIncome Tax Act 2007

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

Text of the provision Official document

Meaning of “the EIS original rate” 256A 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.

Official source: legislation.gov.uk

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