Below is a reproduction of the interpretation of ‘EIS – qualifying trades’ published in Tax Bulletin 54 (August 2001). ICTA88/S297 has been rewritten to ITA07/PT5/CHP4.

"Enterprise Investment Scheme – Qualifying Trades (Section 297 ICTA 1988)

(This article is an updated version of one originally published in Tax Bulletin for August 1995)

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