Note that this scheme closed to new investment from 6 April 2023 onwards.
SI relief is intended to encourage genuinely new investment in social enterprises, hence it includes a rule to withdraw relief where an existing trade in which the investor has a measure of control or ownership is imported to the SE1.
The rule applies where at any time in the longer applicable period (see E3.902)2:
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Web page updated on 17 Mar 2025 17:06