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VCM40140 | Seed Enterprise Investment Scheme (SEIS): SEIS disposal relief: share reorganisation

From HM Revenue & Customs · Venture Capital Schemes Manual

TCGA92/S150E(8)

There are various amendments to the share reorganisation rules of TCGA92/S126 to S130 for the purpose of SEIS disposal relief. These amendments can be considered under the two headings below although there is some measure of overlap.