The requirements The requirements

United Kingdom

1. 173The shares requirement
2. 173AThe maximum amount raised annually through risk finance investments requirement
3. 173AAMaximum risk finance investments at the issue date requirement
4. 173ABMaximum risk finance investments during period B requirement
5. 173BThe spending of money raised by SEIS investment requirement
6. 174The purpose of the issue requirement
7. 175The use of the money raised requirement
8. 175AThe permitted maximum age requirement
9. 176The minimum period requirement
10. 177The no pre-arranged exits requirement
11. 178The no tax avoidance requirement
12. 178AThe no disqualifying arrangements requirement