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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 / E3.122 The absence of pre-arranged exits
Commentary

E3.122 The absence of pre-arranged exits

Personal and employment tax

The EIS conditions around shares include a requirement that there to be no pre-arranged exits. This means that the issuing arrangements for relevant shares must not include1:

  1. Ìý

    •ÌýÌýÌýÌý provision of an exit route for the investor by way of repurchase, exchange or other disposal of those shares (or other shares or securities of the same company), or

  2. Ìý

    •ÌýÌýÌýÌý pre-determined plans for

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