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Finance Act 1999
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71Eligibility for EIS relief
(1)In section 289 of the Taxes Act 1988 (eligibility for EIS relief), in subsection (1A)—
(a)for paragraph (a) there shall be substituted—
“(a)is a company which—
(i)is such a company as is mentioned in section 293(2)(a), and
(ii)if it is a subsidiary of the qualifying company, is a 90 per cent subsidiary of that company, or”; and
(b)in paragraph (b), for “such a company” there shall be substituted “a company falling within paragraph (a) above”.
(2)This section applies in relation to shares issued on or after 6th April 1999.
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