»Ê¹ÚÌåÓýapp

FA00/SCH15/PARA37

»Ê¹ÚÌåÓýapp investing company is not eligible for investment relief unless certain requirements relating to the issuing arrangements for the shares are met. »Ê¹ÚÌåÓýappse requirements are aimed at ensuring that there are no arrangements that would reduce the risk attached to making the investment or which would provide a means of realising the investment. »Ê¹ÚÌåÓýapp rules are broadly the same as for the EIS.