Amount of

Amount raised annually through risk capital schemes requirement

Assessment for withdrawal or reduction of relief

Appeals

Case where assessment not to be made

Generally

Time-limits

Associate, meaning

Attribution of relief to shares

Bare trustees

Chargeable gains

Generally

Re-investment

Reduction of relief

Claims

Compliance appeals against refusal to authorise compliance certificate

Compliance certificates

Compliance certificates, penalties for

Compliance statements

Compliance statements, penalties for

Entitlement

Fraudulent certificate or statement etc.

Time for making

Commencement

Companies in administration or in receivership, meaning

Connection with issuing company

Directors

Employees

Generally

Partners

Persons interested in capital etc. of company

Persons subscribing for shares under certain arrangements

Consequential repeals

Deferral relief

Disposal of shares, meaning

EIS original rate, meaning

Eligibility for

Excluded activities

Coal production

Electricity, subsidised generation or export of

Generally

Hotels and comparable establishments

Licence fees, receipt of

Meaning

Nursing homes and residential care homes

Property development

Provision of services/facilities for another business

Royalties, receipt of

Shipbuilding

Ships, leasing of

Steel production

Wholesale and retail distribution

Farming, meaning of

Form of

General requirements

Generally

Maximum risk finance investments at issue date requirement

Maximum risk finance investments during period B requirement

Permitted maximum age requirement

Gross assets, value

Identification of shares on disposal

Information

Investor to provide

Issuing company to provide

Obligations of secrecy

Power to require

Interpretation

Generally

Knowledge-intensive company, meaning

Investor

Connection with issuing company

Existing shareholdings requirement

Information to provide

No connection with issuing company requirement

No linked loans requirement

No tax avoidance requirement

Overview

Value received by

Issue of shares, meaning

Issuing company

Acquisition by new company, continuity of relief

Coal production, excluded activity

Control and independence requirement

Excluded activities

Financial health requirement

Gross assets requirement

Hotels and comparable establishments, excluded activities

Information to provide

Issuing company

Leasing ships, excluded activities

Number of employees requirement

Nursing homes and residential care homes, excluded activities

Overview

Permanent establishment

Property development, excluded activities

Property managing subsidiaries requirement

Provision of services or facilities for another business, excluded activities

Qualifying 90 per cent subsidiary

Qualifying business activities requirement

Qualifying subsidiaries requirement

Qualifying subsidiary, meaning

Qualifying trade, meaning

Receipt of royalties and licence fees, excluded activities

Ship building, excluded activities

Steel production, excluded activities

Trading requirement

Treasury's powers to make amendments

Unquoted status requirement

Wholesale and retail distribution, excluded activities

Knowledge-intensive companies

Generally

Meaning

Limiting eligibility, relief to investments made before 2025

Loan linked investments

Location of activity

Meaning

Minimum subscriptions

Money raised, requirement as to

Nominees

Approved investment fund as

Generally

Other reconstructions and amalgamations

Other tax reliefs

Overview

Periods A, B and C meaning

Permanent establishment

Powers to amend Part 5 of ITA 2007

Chapters 2 to 4 by Treasury regulations

Generally

Qualifying business activities

Meaning

Raising money for

Qualifying trades

Re-investment

Acquisition of share capital by new company

Anti-avoidance provisions

Chargeable events

Claims

Disqualifying arrangements

Failure of conditions of application

Gains accruing on chargeable event

Information

Insignificant repayments disregarded

Interpretation

Investment-linked loans

Person to whom gain accrues

Postponement of original gain

Pre-arranged exits

Put options and call options

Receipt of replacement value

Relevant investments limit

Reorganisations and reconstructions

Same company, in

Trustees

Value received by investor

Value received by other persons

Relevant investments limit

Relevant shares

Issue requirement

Maximum age requirement

Minimum period requirement

No disqualifying arrangements requirement

No pre-arranged exits requirement

No tax avoidance requirement

Overview

Shares requirement

Use of money raised requirement

Repayment etc of share capital

Repayments etc. of share capital to other persons

Amount where there is more than one issue of shares

Authorised minimum within 12 months

Generally

Insignificant repayments ignored

Maximum relief not obtained for share issue

Restrictions on withdrawal of relief

Single issue affecting more than one individual

Single issue treated as made partly in previous tax year

Royalties and licence fees

Taper relief

Termination date, meaning

Transfers between spouses or civil partners

Transitional provisions

Valuation of assets

Value received by investor

Amount of value received

Connected persons, by and from

Generally

Maximum relief not obtained

More than one issue of shares

Part of share issue treated as made in previous tax year

Receipt of replacement value

Receipts of insignificant value

When value received

Withdrawal or reduction

Acquisition of share capital

Acquisition of trade or trading assets

Assessments

Call options

Disposal of shares

Information

Interest chargeable, date

Maximum relief not obtained

Overview

Put options

Relief subsequently found not to have been due

Repayments etc. of share capital to other persons

Value received by investor