This statutory instrument establishes the legal framework for adjusting the permitted maximum amount of investment under the Business Expansion Scheme for the 1990 fiscal period. The order was issued by the government of Great Britain to regulate tax relief incentives for investors in qualifying companies. It provides the specific legislative authority required to modify existing financial caps, ensuring compliance with current economic policy and tax statutes.

This document serves as a primary source for legal researchers and tax professionals examining the history of UK fiscal policy. Experts note that the text is written in highly technical legislative prose intended for regulatory compliance rather than general readership.