To benefit from CGT deferral relief, an investor must have been resident in the UK both at the time when the chargeable gain on the disposal of the assets occurred and at the time of making the reinvestment.
The investment limits that apply to EIS income tax relief do not apply to deferral relief so relief can be applied to any amount invested in EIS-qualifying shares.
To qualify for Capital Gains Tax deferral relief, the EIS-qualifying investment must be made within either one year before, or three years after the date the gain to be deferred originally arose.