Part 5

Enterprise investment scheme
Chapter 1

Introduction

Miscellaneous

Overview of other Chapters of Part
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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Chapter 6 provides for EIS relief to be withdrawn or reduced in the circumstances mentioned in that Chapter,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.