Part 4: Income tax, corporation tax and capital gains tax Section 25 and Schedule 5: Enterprise investment scheme Summary
This section and schedule 5 make amendments to the Enterprise Investment Scheme (EIS) rules, including higher limits to provide special support for knowledge-intensive companies that are likely to particularly struggle to access finance, and smoothing the interaction between the Seed Enterprise Investment Scheme (SEIS) and EIS rules. The changes take effect for investments made on or after Royal Assent except for the changes to the interaction between SEIS and EIS which take effect from 6 April 2014 or 6 April 2015.