30 EIS and VCTs: election
Finance Act 2016 (2016 c 24) | Legislation

30  EIS and VCTs: election

(1)     If a company (“the relevant company”) makes an election for this section to apply, then—

(a)     the amendments made by subsection (1) of section 29 do not apply in relation to shares issued by the relevant company in the material period,

(b)     the amendments made by subsection (2) of that section do not apply for the purposes of determining whether, at the date of issue of any shares issued by the company in the material period, the company is a knowledge-intensive company for the purposes of Part 5 of ITA 2007,

(c)

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