Interaction of EIS and DTR on a Gain In Spain

[CashingOut]

Hi
I am UK tax resident and made a gain on the sale of my holiday apartment in Spain. I will suffer about 19% "Spanish CGT” and prima facie 28% UK CGT (less a credit for the foreign tax).
I am thinking about making some EIS investments and claiming for UK CGT to be deferred.
I understand that I can restrict my EIS claim to cover however much of my UK gain that I wish (eg to utilise my CGT annual exemption) - but I can not find anything that confirms the order of set-off of EIS and double tax relief.
It seems logical that if I claim enough EIS deferral relief to completely extinguish my UK gain, I will have nil UK CGT tax payable and hence get nil credit for my foreign tax.
Could I though just claim enough EIS to leave my UK tax bill exactly equal to my foreign tax bill?
Alternatively, could I instead opt to deduct all the foreign tax suffered as an expense in the UK calculation of my capital gain and then use EIS to defer the resulting gain?
Any help appreciated.
Thanks.
Peter

[maths]

Not my area but a quick look at the legislation seems to indicate that you can invest sufficient monies to leave into charge to UK CGT such gain as after DTR for the Spanish CGT and the AE leaves you with a nil gain subject to UK CGT [TCGA 1992 Sch 5B para 2(1) and (3)].

[CashingOut]

Hi Maths
Many thanks.
These days I have to rely on legislation.gov.uk to see the actual legislation and unfortunately Schedule 5B hasn't been consolidated into the TCGA 1992 online version. Amazing really after all this time, but there you are.
I have tried long and hard to find the Finance Act that introduced 5B but failed. Is there a reference to the introducing Finance Act with your copy of Schedule 5B please?
I appreciate your help.
Regards
Peter

[maths]

FA 1995 Sch 13.

[CashingOut]

Most kind, thank you.