business expansion scheme
A scheme originally introduced in the early 1980s to give a tax incentive to those looking to invest in qualifying trading companies.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • business expansion scheme — BES See: enterprise investment scheme …   Accounting dictionary

  • Business Expansion Scheme — See Enterprise Investment Scheme …   Big dictionary of business and management

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  • Enterprise Investment Scheme — EIS An investment scheme in the UK that replaced the Business Expansion Scheme (BES) on 1 January 1994. Its purpose is to help certain types of small higher risk unlisted trading companies to raise capital. Individuals who invest between £500 and …   Big dictionary of business and management

  • Enterprise Investment Scheme — Personal equity investment in qualifying trading companies allows the investor income tax relief at 20 per cent of the amount invested and capital gains tax benefits on the eventual sale. The conditions for relief are complex and restrictive,… …   Law dictionary

  • enterprise investment scheme — EIS An investment scheme in the UK that replaced the business expansion scheme (BES) on 1 January 1994. Its purpose is to help certain types of small higher risk unlisted trading companies to raise capital. Investors in eligible shares are… …   Accounting dictionary

  • Программа развития предпринимательства — BUSINESS EXPANSION SCHEME (BES) Британская правительственная программа 1981 1994 гг., направленная на поддержку малого бизнеса за счет предоставления компаниям, акции которых не котируются на фондовой бирже, значительных налоговых льгот на… …   Словарь-справочник по экономике

  • List of Statutory Instruments of the United Kingdom, 1990 — NOTOC This is a complete list of all 1646 Statutory Instruments published in the United Kingdom in the year 1990.1 100* Caseins and Caseinates (Scotland) Amendment Regulations 1990 S.I. 1990/1 * Personal Community Charge (Relief) (England)… …   Wikipedia

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