[2006] EWHC 2820 (Ch).

Chancery Division.

Pumfrey J.

Judgment delivered 13 November 2006.

Income tax – Reliefs – Enterprise Investment Scheme (EIS) – Qualifying companies – Active companies – Qualifying business activity – Company carrying on qualifying trade during first part of period and holding company of group during second part of period – Whether identity of qualifying company or active company could change during period – Whether relevant company had to be identified when shares issued – Income and Corporation Taxes Act 1988, s. 289(1A), (1C), 293.

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