= (EIS)

A UK scheme to encourage the formation of new small companies, by giving income tax relief to individuals investing up to £100,000 in the equity of new companies. The EIS replaced the Business Expansion Scheme (BES) in 1994.

• provision, bad debt
• proxy vote
• PSBR
• public choice
• public company
• public corporation
• public expenditure
• Public Expenditure Survey Committee
• public finance
• public goods
• public interest
• public limited company
• public ownership
• public procurement
• public sector
• Public Sector Borrowing Requirement
• public sector debt
• Public Sector Debt Repayment
• public spending
• public utility
• public works
• pump priming
• punishment strategy
• purchase tax
• purchasing power