Upper limits on the size of the company invested in are imposed by reference to the size of its gross assets. Those limits are:

£15m immediately before the issue of the shares, and

£16m immediately after the issue.

(For shares issued before 6 April 2012 those limits were £7m and £8m respectively and for shares issued before 6 April 2006 those limits were £15m and £16m respectively).

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