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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.1 Enterprise investment scheme /Requirements relating to shares / E3.116 List of requirements for shares

E3.116 List of requirements for shares

Personal and employment tax

E3.116 List of requirements for shares

There are six overall conditions which must be satisfied for eligibility to EIS relief (see E3.102). One of those conditions is that certain general requirements must be met in relation to the shares for which EIS relief will be claimed.

These requirements are listed below and discussed in greater detail in each of the articles to which they refer. EIS relief will no longer be available for shares issued after 6 April 2035¹,

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C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

E8.810 Application for a National Insurance number

B2.413 Car hire

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A1.810 Limitation

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

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