SolvedSchedule 17 | Enterprise investment scheme: amendments
From legislation.gov.uk
Part IReduction of applicable periods
Meaning of “eligible shares"
(1)RepealedF1
Conditions relating to individuals
(2)RepealedF1
Conditions relating to further investment by connected person
(3)RepealedF1
Value received from company
(4)RepealedF1
Value received by persons other than claimants
(5)RepealedF1
Meaning of “termination date" and “relevant period"
(6)RepealedF1
Postponement of chargeable gains on reinvestment
(7)RepealedF2
Commencement
(8)The amendments in this Part of this Schedule have effect in relation to shares issued on or after 6th April 2000.
Part IIQualifying companies
Company in administration or receivership
(9)RepealedF1
Company in liquidation
(10)RepealedF1
Independence of qualifying company
(11)RepealedF1
Commencement
(12)RepealedF1
Part IIIOther amendments
Qualifying trades
(13)RepealedF1
Meaning of “arrangements"
(14)RepealedF1
Meaning of “research and development"
(1)RepealedF1
(2)RepealedF1
(3)Nothing in this paragraph affects the operation of any of the following provisions in relation to shares issued before 6th April 2000—
(a)RepealedF1
(b)RepealedF3
(c)RepealedF1