Part 5Enterprise investment scheme

Chapter 1Introduction

Miscellaneous

160Overview of other Chapters of Part

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Chapter 6 provides for EIS relief to be withdrawn or reduced in the circumstances mentioned in that Chapter,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