Policy paper

Income Tax relief and the Enterprise Investment Scheme approved knowledge-intensive fund

This measure amends the requirements for an Enterprise Investment Scheme (EIS) approved fund.

Documents

Draft legislation

Explanatory note

Details

The current EIS approved fund rules will be amended to focus investment on knowledge-intensive companies.

Read EIS draft guidelines for the approval of knowledge-intensive funds to find out about the changes to the requirements for an EIS approved fund, set to change in April 2020.

Published 11 July 2019