Section 208 | Overview of Chapter

This Chapter provides for EIS relief to be withdrawn or reduced under—

(a)section 209 (disposal of shares),

(b)section 211 (call options),

(c)section 212 (put options),

(d)section 213 (value received by the investor),

(e)section 224 (repayments etc of share capital to other persons),

(f)section 232 (acquisition of a trade or trading assets),

(g)section 233 (acquisition of share capital), and

(h)section 234 (relief subsequently found not to have been due).