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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.9 Tax relief for social investments /Eligibility criteria for social investment relief / E3.907 Eligibility criteria for SI relief—the social enterprise

E3.907 Eligibility criteria for SI relief—the social enterprise

Personal and employment tax

Note that this scheme closed to new investment from 6 April 2023 onwards.

By far the largest set of requirements and restrictions apply to the social enterprise. These are dealt with in detail in E3.909. In outline, they

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B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.543 Welsh GAAR

I5.226 Disposals of QIIPs for consideration

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.1167 Payments made after leaving and after issue of form P45

B5.101 What is 'farming' and 'market gardening'

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

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