Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 502
The relief (Chapter 4)
Section 502 defines key terms used in the employment investment incentive scheme (EIIS), sets out the amount of relief available to qualifying investors, specifies maximum investment limits, and provides for the conditions that must be met to retain the full relief.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.