EIS tax relief withdrawal and reclaim

My understanding is that an EIS investment which is disposed off within 3 years of the share issue date has the initial 30% relief withdrawn. The actual amount depends on the consideration received via initial relief claimed. My question is: if an individual invests in a new and unrelated EIS can the 30% available to be claimed be offset against the withdrawn relief of previous EIS investment?

Hi B27,
Yes and no.
 A charge needs to be raised for the withdrawal and any subsequent claim would then result in a refund.
We can arrange to offset this if the liability is still outstanding or you can arrange to do this yourself.
Thank you.