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VCM40030 | Seed Enterprise Investment Scheme (SEIS): SEIS disposal relief: CGT exemption restricted

From HM Revenue & Customs · Venture Capital Schemes Manual

The CGT exemption may be restricted if:

  • Income Tax relief is not given on the full amount of the subscription for SEIS shares, see VCM40040, or

  • the amount of the Income Tax relief is reduced, or is withdrawn in full, see VCM40070.