EIS scheme tax relief - does it also apply to dividend taxes?

[Bizman]

The Enterprise Investment Scheme (EIS) states that tax relief of 30% can be claimed on investments, up to £1,000,000 in one tax year, giving a maximum tax reduction in any one year of £300,000, provided you have sufficient Income Tax liability to cover it.

Does this income tax relief also apply to dividend taxes payable on dividend income from shares in companies please?

Thank you.

[darthblingbling]

Dividends are subject to income tax so yes