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Legislation

Finance Act 1999

Crossheading Enterprise investment scheme

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Section 71 Eligibility for EIS relief.
Section 72 Deferred gains: application of taper relief.
Section 73 Deferred gains: gain accruing on part disposal, etc.

Enterprise investment scheme
Eligibility for EIS relief.

Section 71 | Eligibility for EIS relief.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 71 repealed (6.4.2007 with effect in accordance with s. 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1)(3), Sch. 3 Pt. 2 (with Sch. 2)