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Legislation
Finance Act 2018

Crossheading Investments

  • Section 14 EIS, SEIS and VCT reliefs: risk to capital
  • Section 15 EIS, SI and VCT reliefs: relevant investments
  • Section 16 EIS and VCT reliefs: knowledge-intensive companies
  • Section 17 VCTs: further amendments
  1. Investments
  2. EIS and VCT reliefs: knowledge-intensive companies

Section 16 | EIS and VCT reliefs: knowledge-intensive companies

From legislation.gov.uk

Schedule 4 contains provision about EIS and VCT reliefs in relation to knowledge-intensive companies.

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