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Legislation

Income Tax Act 2007

Crossheading EIS relief

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Section 156 Meaning of “EIS relief” and commencement
Section 157 Eligibility for EIS relief
Section 157A Risk-to-capital condition
Section 158 Form and amount of EIS relief

Chapter 1 Introduction
Crossheading EIS relief

Crossheading EIS relief

From legislation.gov.uk

Contents

Section 156 Meaning of “EIS relief” and commencement
Section 157 Eligibility for EIS relief
Section 157A Risk-to-capital condition
Section 158 Form and amount of EIS relief