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.
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.