Relief for Investment in Innovative Enterprises for individuals
Interactions with other reliefs
As an investor, you may qualify for more than one relief in respect of:
- the investment in the eligible shares
- or
- the disposal of the eligible shares in a company.
Investment in the eligible shares
You can make a claim for relief under Part 16 for the investment in the eligible shares. You will also be eligible to claim this relief on the disposal of the investment. You may not simultaneously claim both reliefs. You must decide which relief to avail of in respect of the investment in the eligible shares.
Disposal of the eligible shares
Where the following reliefs apply on the disposal of an investment, those reliefs shall apply, if that relief is more favourable:
- Revised Entrepreneur Relief.
- or
- Retirement Relief.