Income Tax Act 2007 section 160

Overview of other Chapters of Part

Section 160 provides a brief guide to the remaining chapters of this Part that deal with the Enterprise Investment Scheme (EIS) relief — specifically Chapters 5 to 8.

• Chapter 5 covers how EIS relief is attributed to specific shares and the process for claiming that relief.
• Chapter 6 sets out the circumstances in which EIS relief may be withdrawn or reduced.
• Chapter 7 deals with the procedural rules that apply when EIS relief is withdrawn or reduced.
• Chapter 8 contains supplementary and general provisions supporting the earlier chapters.