Enterprise investment schemes will see a number of improvements implemented to the schemes in this year's Finance Act.
Meanwhile Corporate Venturing Schemes and Venture Capital Trusts will experience limited change.
The changes to EIS will include a relaxation of the time limits on the employment of monies raised through the scheme, an extension of the period of carry-back of relief and a removal of the link to other shares of the same class issued at the same time as qualifying shares.
The legislation will also correct an anomaly in EIS regulation regarding the capital gains position for investors in the event of a share for share exchange.
CVS and VCT schemes will see the relaxation of time limits concerning the employment of money by companies receiving investment.IFAonline
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Responding to letter from Treasury Committee chair Nicky Morgan