The AIMkt (Alternative Investment Market - usually abbreviated
AIM) was launched in June 1995 with the aim of attracting a wide
range of new, small and growing companies. This market replaced the
IHTM18339), which closed at the end of
Shareholdings in AIM companies are regarded as "unlisted" for (and only for) the purposes of business relief ( IHTM18333), loss on sale of shares ( IHTM34132) and instalments ( IHTM18334).
AIM shares have a listing on the SEDOL ( IHTM18092) and are usually valued in the same way as listed shares.