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Legislation
Income Tax Act 2007

Crossheading Interpretation

  • Section 252 Meaning of a company being “in administration” or “in receivership”
  • Section 252A Meaning of “knowledge-intensive company”
  • Section 252B Knowledge-intensive company reaching turnover of £200,000
  • Section 253 Meaning of “associate”
  • Section 254 Meaning of “disposal of shares”
  • Section 255 Meaning of “issue of shares”
  • Section 256 Meaning of “the termination date”
  • Section 256A Meaning of “the EIS original rate”
  • Section 256B Meaning of “specified Northern Ireland company”
  • Section 257 Minor definitions etc
  1. Interpretation
  2. Meaning of “the EIS original rate”

Section 256A | Meaning of “the EIS original rate”

From legislation.gov.uk

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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