A tax relief is available to individual investors who invest in new shares or new qualifying debt investments in qualifying social enterprises, and who have a UK tax liability against which to set the relief although investors need not be UK resident. The social investment tax relief (SITR) legislation applies for investments made on or after 6 April 2014.

The income and capital gains tax reliefs are available to individual investors who invest in new shares or new qualifying debt investments in qualifying social enterprises on or after 6 April 2014 but before 6 April 2021, although this later date can be extended by Treasury Order.

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