VCM12000 - EIS: income tax relief: general requirements: contents

1. VCM12010

   General requirements: overview
2. VCM12020

   Shares requirement
3. VCM12025

   Advance Subscription Agreements
4. VCM12030

   Maximum amount raised annually through risk capital schemes requirement
5. VCM12040

   Spending of SEIS money
6. VCM12050

   Purpose of the issue requirement
7. VCM12060

   Use of the money raised requirement
8. VCM12070

   Minimum period requirement
9. VCM12080

   No pre-arranged exits requirement
10. VCM12090

    No tax avoidance requirement
11. VCM12100

    No disqualifying arrangements requirement
12. VCM12110

    Meaning of ‘qualifying business activity’