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Income Tax Act 2007
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202Time for making claims for EIS relief
This section has no associated Explanatory Notes
(1)A claim for EIS relief in respect of shares issued by a company in any tax year may be made—
(a)not earlier than the time the requirement in section 176(2) or (3) (trade etc must have been carried on for 4 months) is first met, and
(b)not later than the fifth anniversary of the normal self-assessment filing date for the tax year.
(2)If section 158(1) and (2) applies in the case of any issue of shares as if part of the issue had been issued in a previous tax year, this section has effect as if that part and the remainder were separate issues of shares (and that part had been issued on a day in the previous tax year).
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