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  • Tax - Election for alternative maximum age basis
    Election for alternative maximum age basisCompanies looking to raise finance via an enterprise investment scheme have to receive their first tranche of funding within seven years of their first commercial sale. However, if the company qualifies as a "knowledge intensive company", this is extended to ten years. In addition, it is possible to elect to measure the ten years from a different starting point.EIS restrictionFor investments made on or after 18 November 2015, a new restriction was introduced so that...
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