110 Future Fund: EIS and SEIS relief
Finance Act 2020 (2020 c 14) | Legislation

110  Future Fund: EIS and SEIS relief

(1)     This section applies if an individual to whom shares in a company have been issued—

(a)     enters into a convertible loan agreement with the company under the Future Fund on or after 20 May 2020, and

(b)     subsequently receives value from the company under the terms of the agreement.

(2)     If,

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