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VCM23180 | EIS: deferral relief: shares issued on or after 6 April 1998: losses

From HM Revenue & Customs · Venture Capital Schemes Manual

ICTA88/S305A and ICTA88/S574

Where a loss arises on a disposal of shares to which Income Tax relief is attributable see VCM20100 onwards.

Where an allowable loss arises on a disposal of shares to which only EIS deferral relief is attributable, the investor may be able to set the loss against his or her income by making a claim under ICTA88/S574 or ITA07/S131, see VCM20130.