CG62800 - Enterprise Investment Scheme: introduction

For information on the capital gains aspects of the Enterprise Investment Scheme please refer to the Venture Capital Manual:

VCM20000 – 20200 EIS disposal relief (CGT exemption)

VCM22000 – 22210 EIS deferral relief, shares issued before 6 April 1998

VCM23000 – 23540 EIS deferral relief, shares issued on or after 6 April 1998

VCM25000 – 25110 Taper relief for EIS investments