| 单词 | enterprise investment scheme |
| 释义 | Enterprise Investment SchemeEnterprise Investment SchemeEnterprise Investment SchemeEnterprise Investment Scheme (EIS)a facility introduced in 1994 which offers income tax relief on equity investments in unquoted companies. The EIS (which replaced the Business Expansion Scheme (BES)) is aimed at assisting smaller businesses in the manufacturing and services industries to raise new capital without having to obtain a STOCK MARKET listing. The scheme specifically excludes investments in private rented housing which had been widely used under the previous BES as a means of avoiding tax.Under the EIS individuals can invest up to £200,000 in a company writing off the price paid for their shares against their income tax assessment, and can also become paid directors of the companies they invest in without losing entitlement to tax relief. See INVESTMENT INCENTIVE. Enterprise Investment Scheme (EIS)a facility introduced in 1994 that offers income tax relief on equity INVESTMENTS in unquoted companies. The EIS (which replaced the Business Expansion Scheme) is aimed at assisting smaller businesses in the manufacturing and service industries to raise new capital without having to obtain a STOCK EXCHANGE listing.Under the EIS, individuals can invest up to £200,000 in a company, writing off the price paid for their shares against their income tax liability. See INDUSTRIAL POLICY. |
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