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Following on from earlier announcements, companies that have benefit to a material extent from renewable energy subsidies will be excluded from the qualifying criteria under:
For all of the above, this is effective from 6th April 2015.
The Government will also introduce an online process in 2016 for both investors and companies qualifying for relief under the EIS, SEIS and VCT schemes.
If they manage to get this right it could be an extremely welcome development!