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Contents

Official guidance
Venture Capital Schemes Manual

VCM31100 · SEIS: Income tax relief: introduction: contents

  • VCM31110 · SEIS: income tax relief: introduction: commencement
  • VCM31120 · SEIS: income tax relief: introduction: eligibility for SEIS income tax relief
  • VCM31130 · SEIS: income tax relief: introduction: form and amount of SEIS income tax relief
  • VCM31140 · SEIS: income tax relief: introduction: periods A and B
  1. SEIS: Income tax relief: introduction: contents
  2. SEIS: income tax relief: introduction: commencement

VCM31110 | SEIS: income tax relief: introduction: commencement

From HM Revenue & Customs · Venture Capital Schemes Manual

ITA07/S257A

The Seed Enterprise Investment Scheme (‘SEIS’) applies for shares issued on or after 6 April 2012.

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