Policy paper

Income Tax: Enterprise Investment Scheme and Venture Capital Trusts

This tax information and impact note applies to companies and individual investors using the Enterprise Investment Scheme (EIS), Venture Capital Trust (VCT) scheme and EIS fund managers and VCTs.



The measure ensures the EIS and VCT legislation introduced by the Finance (No.2) Act 2015 works as intended.

Published 16 March 2016