There are different investment limit conditions which apply, depending upon the date the investment in the relevant company is made.
Current limit—investments made on or after 18 November 2015
For investments made on or after 18 November 2015 there are three conditions which must be met to ensure the investments limits condition is not breached1.
| Conditions attached to the investments limits condition | Commentary |
The total annual investment in the relevant company must not exceed £5m on the date the relevant holding is issued.
The limit for investments made on or after 6 April 2018 is £10m if the relevant company is a knowledge intensive company (KIC) (see E3.255)2. | The annual investment figure is based on the current investment in the company (whether or not by the investor) and any other relevant investments the company or group companies have received or used in the year ending with the date of the investment.
A company is a group company if it is or has been a 51% subsidiary of the relevant company at any |
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Web page updated on 17 Mar 2025 17:34