Editing Enterprise Investment Scheme (section)

===The company===
* The company must not have assets greater than £15 million
* The company may have no more than 250 full-time equivalent employees
* All capital employed must be actively engaged in the company within 24 months
* The company must not be in specific industries such as coal and steel production, farming, leasing, financial services and property development.<ref>{{cite web|title=Enterprise Investment Scheme Excluded Trades|url=https://www.gov.uk/guidance/venture-capital-schemes-raise-money-by-offering-tax-reliefs-to-investors#trades|publisher=HMRC|accessdate=26 September 2017}}</ref>
* Entry into the scheme is subject to a decision and audit made by an appointed tax officer
* The company must not be listed or have any intention of becoming listed at the time of the investment
*The company must not have already received in excess of £12 million total funding (or £5 million within any given year) from the following sources: EIS, [[Seed Enterprise Investment Scheme|SEIS]], [[Venture capital trust]]s, social investment tax relief, or some forms of state aid.<ref>{{Cite web|url=https://seedlegals.com/resources/eis/|title=The Enterprise Investment Scheme (EIS): Fully Explained|last=|first=|website=|date=21 February 2020 |language=en-US|access-date=}}</ref>