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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.1 Enterprise investment scheme /Withdrawal or reduction of EIS income tax relief / E3.166 Circumstances under which EIS relief may be withdrawn or reduced
Commentary

E3.166 Circumstances under which EIS relief may be withdrawn or reduced

Personal and employment tax

E3.166 Circumstances under which EIS relief may be withdrawn or reduced

EIS income tax relief may have been given in view of the compliance statement having been made by the issuing company (see E3.158). It may subsequently be found not to have been due1, or there may be circumstances where it should be withdrawn or reduced.

EIS income tax relief may not have been due

EIS income tax relief may not have been due where any of the following circumstances arise:Further commentary can be found at:
It is found that the statement of compliance given by the issuing

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