Income Tax Act 2007 (c. 3)

Part 5 U.K. Enterprise investment scheme

Chapter 1 U.K. Introduction

Miscellaneous U.K.

160 Overview of other Chapters of Part U.K.

In this Part—

(a) Chapter 5 provides for the attribution of EIS relief to shares and the making of claims for such relief,

(b) Chapter 6 provides for EIS relief to be withdrawn or reduced in the circumstances mentioned in that Chapter,

(c) Chapter 7 makes provision with respect to the procedure for the withdrawal or reduction of EIS relief, and

(d) Chapter 8 contains supplementary and general provisions.