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Contents

Official guidance
Venture Capital Schemes Manual

VCM12000 · EIS: income tax relief: general requirements

  • VCM12010 · Overview
  • VCM12020 · Shares requirement
  • VCM12025 · Advance subscription agreements
  • VCM12030 · Maximum amount raised annually through risk finance investments
  • VCM12031 · EIS: income tax relief: general requirements: maximum amount raised through risk finance investments: overview
  • VCM12032 · Amount raised through risk finance investments requirement: maximum amount raised annually
  • VCM12033 · Amount raised through risk finance investments requirement: maximum amount raised in the company’s lifetime
  • VCM12040 · EIS: general requirements: spending of SEIS money
  • VCM12050 · Purpose of the issue requirement
  • VCM12060 · Use of the money raised requirement
  • VCM12070 · Minimum period requirement
  • VCM12080 · No pre-arranged exits requirement
  • VCM12090 · No tax avoidance requirement
  • VCM12100 · No disqualifying arrangements requirement
  • VCM12110 · Meaning of ‘qualifying business activity’
  1. EIS: income tax relief: general requirements: contents
  2. EIS: income tax relief: general requirements: maximum amount raised annually through risk finance investments: contents

VCM12030 | EIS: income tax relief: general requirements: maximum amount raised annually through risk finance investments: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

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