The government is consulting on plans to expand the range of shares that are eligible for a stocks and shares ISA.
As outlined in last year's Autumn Statement, the government wishes to permit company shares traded on a wider range of equity markets to be eligible for a stocks and shares ISA, including markets with a component of smaller company shares.
The government said the policy could lead to an important capital injection for small to medium-sized enterprise (SME) equity markets and encourage more investment in growing businesses.
Economic Secretary to the Treasury Sajid Javid said: "Access to finance for smaller growing companies is key to promoting private investment and delivering a sustainable economic recovery.
The government wants to ensure that businesses, particularly small businesses, are able to access finance and support, and this change has the potential to help provide that access while offering consumers greater choice in what they can hold in their ISA."
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