Part 5Enterprise investment scheme
Chapter 3General requirements
Introduction
172Overview of Chapter
The general requirements are met in respect of the relevant shares if the requirements of this Chapter are met as to—
a
the shares (see section 173),
F1aaa
the maximum risk finance investments at the issue date (see section 173AA),
aab
the maximum risk finance investments at times during period B (see section 173AB),
F2ab
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
the purpose of the issue (see section 174),
c
the use of the money raised (see section 175),
F4ca
the permitted maximum age (see section 175A),
d
the minimum period (see section 176),
e
no pre-arranged exits (see section 177), and
f
no tax avoidance (see section 178)F6, and
g
no disqualifying arrangements (see section 178A).