Part 5Enterprise investment scheme
Chapter 4The issuing company
The requirements
180BF1The financial health requirement
1
The issuing company must meet the financial health requirement at the beginning of period B.
2
The financial health requirement is that the issuing company is not in difficulty.
3
The issuing company is “in difficulty” if it is reasonable to assume that it would be regarded as a firm in difficulty for the purposes of the Community Guidelines on State Aid for Rescuing and Restructuring Firms in Difficulty (2004/C 244/02).