VCT and EIS Qualifying Investments

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This note provides a summary of the main conditions a company has to satisfy in order to attract investment from venture capital trusts (VCTs) and individuals seeking tax relief under the enterprise investment scheme (EIS).

This note provides a summary of the main conditions a company has to satisfy in order to attract investment from venture capital trusts (VCTs) and individuals seeking tax relief under the enterprise investment scheme (EIS). It is based on the law up to and including the Finance Act 2015.

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