Note that this scheme closed to new investment from 6 April 2023 onwards.
The attribution of SI relief to investments depends heavily on the concept of the 'distinct investment'. This is an investment made on a single day either in a single share or debenture, or in shares and debentures that are in the same SE and of the same class1. The legislation is silent on the matter of a single investment which is spread over differing classes of share or debenture. Presumably this would
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Web page updated on 17 Mar 2025 13:36