Policy paper

Income Tax and Capital Gains Tax: enlarging the social investment tax relief scheme

This Tax Information and Impact Note is about enlarging the social investment tax relief scheme.

Documents

Income Tax and Capital Gains Tax: enlarging the social investment tax relief scheme

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Details

Subject to EU state aid clearance, the maximum amount that can be invested in an organisation that is a qualifying social enterprise for the purposes of social investment tax relief will be increased and the range of qualifying social enterprises will be broadened.

Updates to this page

Published 10 December 2014

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