Who owns the investment in the EIS Qualifying Companies?
You are the beneficial owner of shares in each company in which the Fund invests. Your investment in the shares of these companies shall be in proportion to your investment in the Fund subject only to any rounding that may occur to avoid issuing fractions of shares. However, to allow efficient administration, the shares will be registered in the name of the nominee company who will hold them on your behalf as your nominee, subject always to HM Revenue & Customs rules for ownership from time to time.