| 单词 | enterprise investment scheme |
| 释义 | enterprise investment scheme = EIS An investment scheme in the UK that replaced the business expansion scheme (BES) on 1 January 1994. Relief is available under the scheme when eligible shares in a qualifying company (a company unquoted on a stock exchange that has been trading in qualifying activity for three years) are issued to an individual on subscription. The company issuing the shares must be engaged in the qualifying activity (basically trading rather than investment) and the money raised through the EIS must be used wholly for that purpose. The tax relief available on a qualifying EIS investment is 20% of the amount subscribed. This contrasts with the relief given under the BES, in which a higher-rate taxpayer received full tax relief. See also: |
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