Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Investors definition

What does Investors mean? In private equity practice, investors are the persons or entities that commit capital to a fund in return for economic returns and contractual rights under the fund documents. In the UK and Ireland, private equity funds are commonly structured as English or Scottish limited partnerships or the Irish ILP; investors typically participate as limited partners (LPs). Investors are mainly institutional: occupational pension schemes, insurance companies, sovereign wealth funds, funds of funds, and university or charitable endowments. High‑net‑worth individuals and family offices also invest, often via feeder, nominee or aggregator vehicles. Some may make co‑investments alongside the fund. The term...

UK Enterprise Investment Scheme: Individual investor eligibility—subscription and nominees, no connection or prior shares, no linked loans or pre-arranged exits, anti-avoidance and associates

Published by a LexisNexis Tax expert

Practice notes

The enterprise investment scheme (EIS)

It is primarily intended to boost investment in smaller, higher‑risk trading companies by granting a range of tax reliefs to individual Investors who acquire newly issued Shares in such companies. The EIS Rules are prescriptive and contain numerous conditions that must be satisfied, including those relating to:

the individual investors
the issued shares
the issuing company

This Practice Note centres on the conditions that apply to the individual investor. Those conditions are outlined in the context of the income tax relief afforded by Part 5 of the Income Tax Act 2007 (ITA 2007). References to the equivalent capital gains tax (CGT) provisions are included where appropriate.

For information on the remaining conditions, see the following Practice Notes:

EIS—conditions for relief: issued shares, the funds raised and the arrangements in general
EIS—conditions for relief: issuing company
EIS—conditions for relief: qualifying trades

For a summary of tax reliefs available to eligible EIS investors, see Practice Notes: EIS—introduction to regime and description of tax reliefs and EIS—circumstances in which relief is withdrawn or reduced...

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Web page updated on 22/05/2026

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