Part 1 Enterprise investment scheme

1. Introduction
2. Minimum subscription
3. Increase in amount of relief
4. Loan capital
5. Overview of Chapter 3
6. Relaxation of the shares requirement
7. Increase in the maximum amount permitted to be raised annually
8. Acquisition of shares or stock
9. No disqualifying arrangements requirement
10. Meaning of “qualifying business activity”
11. Increase in the gross assets limits
12. Relaxation of restriction on number of employees
13. Subsidised generation or export of electricity
14. Powers to amend
15. Disposal of shares
16. Date from which interest is chargeable
17. Information
18. Approved investment fund as nominee
19. Interpretation
20. Commencement and transitional provision