Note that this scheme closed to new investment from 6 April 2023 onwards.
In relation to SEs other than an accredited social impact contractor, a claim for SI relief may only be made by an investor in a specified period. That period begins immediately after the requirement for the qualifying trade (or preparatory work) to be carried on for four months (see E3.909) is met. It ends with the fifth anniversary of the normal filing date
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Web page updated on 17 Mar 2025 17:18