Chapter III ENTERPRISE INVESTMENT SCHEMEF1

United Kingdom

1. 289Eligibility for relief.
2. 289AForm of relief.
3. 289BAttribution of relief to shares.
4. 290Minimum and maximum subscriptions.
5. 290ARestriction of relief where amounts raised exceed permitted maximum.
6. 291Individuals qualifying for relief.
7. 291AConnected persons: directors.
8. 291BConnected persons: persons interested in capital etc. of company.
9. 292Parallel trades.
10. 293Qualifying companies.
11. 294Companies with interests in land.
12. 295Valuation of interests in land for purposes of section 294(1)(b).
13. 296Section 294 disapplied where amounts raised total £50,000 or less.
14. 297Qualifying trades.
15. 298Provisions supplementary to sections 293 and 297.
16. 299Disposal of shares.
17. 299ALoan linked investments.
18. 299BPre-arranged exits.
19. 300Value received from company.
20. 300AReceipt of replacement value
21. 301Provisions supplementary to section 300.
22. 301AReceipts of insignificant value: supplementary provision
23. 302Replacement capital.
24. 303Value received by persons other than claimants.
25. 303AAInsignificant repayments disregarded for purposes of s.303(1)
26. 303ARestriction on withdrawal of relief under section 303.
27. 304Spouses and civil partners.
28. 304AAcquisition of share capital by new company.
29. 305Reorganisation of share capital.
30. 305ARelief for loss on disposal of shares.
31. 306Claims.
32. 307Withdrawal of relief.
33. 308Application to subsidiaries.
34. 309Further provisions as to subsidiaries.
35. 310Information.
36. 311Nominees, bare trustees and approved investment funds.
37. 312Interpretation of Chapter III.