Part 5Enterprise investment scheme
Chapter 5Attribution of and claims for EIS relief
Claims: general
202Time for making claims for EIS relief
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).