Schedule 5 Enterprise investment scheme
- Introductory
- Limiting eligibility for relief to investments made before 2025
- The investor
- General requirements
- The issuing company
- Repayment etc of share capital
- Information to be provided by issuing company etc
- Acquisition of issuing company
- Powers to amend Part 5 of ITA 2007
- “Knowledge-intensive companies”
- Consequential repeals
- Commencement and transitional provision