Part 1 – Limits on Gross Assets of Issuers of Shares or Securities

ENTERPRISE INVESTMENT SCHEME

1 [Repealed by ITA 2007, s. 1031 and Sch. 3, Pt. 2.]

History

Para. 1 repealed by s. 1031 and Sch. 3, Pt. 2, with effect in relation to shares issued after 5 April 2007. Former para. 1 read as follows:

1(1) “In section 293(6A) of ICTA (enterprise investment scheme: limits on value of gross assets of share-issuing company or its group)–

(a)in paragraph (a) (value must not exceed £15 million immediately before issue of eligible shares), for “£15 million” substitute “£7 million”, and

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