Income tax relief limits are as follows:
| 2009/10 | 2008/09 | |
|---|---|---|
| £ | £ | |
| Limit of Enterprise Investment Scheme tax relief at 20% | 500,000 | 500,000 |
| Limit of Enterprise Investment Scheme carry back | 50,000 | 50,000 |
| Limit of Venture Capital trust tax Relief at 30% | 200,000 | 200,000 |
