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Contents

Official guidance
Venture Capital Schemes Manual

VCM20000 · EIS: disposal relief

  • VCM20010 · Introduction
  • VCM20020 · CGT exemption
  • VCM20030 · CGT exemption restricted
  • VCM20040 · Income Tax relief restricted
  • VCM20050 · Example
  • VCM20060 · Investor’s income tax liability reduced to nil
  • VCM20070 · Income tax relief reduced
  • VCM20080 · TCGA92/S150B(2): example
  • VCM20090 · TCGA92/S150B(3): example
  • VCM20100 · Losses
  • VCM20110 · Losses: example
  • VCM20120 · Part-disposal: example
  • VCM20130 · Income tax relief for capital losses
  • VCM20140 · Identification of disposals
  • VCM20150 · Share reorganisation
  • VCM20160 · Bonus issues
  • VCM20170 · Mixed holdings
  • VCM20180 · Rights issues
  • VCM20190 · Share exchanges
  • VCM20200 · Share exchanges: examples
  1. EIS: disposal relief: contents
  2. EIS: disposal relief: share reorganisation

VCM20150 | EIS: disposal relief: share reorganisation

From HM Revenue & Customs · Venture Capital Schemes Manual

TCGA92/S150A

There are various amendments to the share reorganisation rules of TCGA92/S126 to S130and these amendments can be considered under the two headings below although there is some measure of overlap.

  • Bonus issues, see VCM20160

  • Rights issues, see VCM20180

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