Value received by investor Value received by investor

1. 213Value received by the investor
2. 214Value received: receipts of insignificant value
3. 215Meaning of “receipts of insignificant value”
4. 216When value is received
5. 217The amount of value received
6. 218Value received where there is more than one issue of shares
7. 219Value received where part of share issue treated as made in previous tax year
8. 220Cases where maximum EIS relief not obtained
9. 221Receipts of value by and from connected persons etc
10. 222Receipt of replacement value
11. 223Section 222: supplementary