Part 5

Enterprise investment scheme
Chapter 6

Withdrawal or reduction of EIS relief

Introduction

Overview of Chapter
208
This Chapter provides for EIS relief to be withdrawn or reduced under—
a
section 209 (disposal of shares),
b
section 211 (call options),
c
section 212 (put options),
d
section 213 (value received by the investor),
e
section 224 (repayments etc of share capital to other persons),
f
section 232 (acquisition of a trade or trading assets),
g
section 233 (acquisition of share capital), and
h
section 234 (relief subsequently found not to have been due).