27In section 150A (disposal of shares to which EIS relief is attributable)—
(a)in subsection (3), in paragraph (b) for “basic rate” substitute “EIS original rate”, and
(b)after that subsection insert—
“(3A)In subsection (3) “EIS original rate” has the meaning given by section 256A of ITA 2007, except that where the year mentioned in subsection (3)(b) is the tax year 2007-08 or an earlier year, it means 20%.”