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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 / E3.174 Assessments to withdraw or reduce relief
Commentary

E3.174 Assessments to withdraw or reduce relief


Personal and employment tax

In this article, references to withdrawal of EIS relief include references to its reduction.

Assessments to withdraw or reduce EIS relief on the grounds of premature disposal (see E3.167), receipt of value (see E3.169) or replacement capital (see E3.172) must be made for the tax year in which the relief was obtained1.

The assessment may be made at any time within six years of the end of relevant the tax year. The relevant tax year is the latest of the following2:

  1. Ìý

    •ÌýÌýÌýÌý the tax year in which the second anniversary of the share

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