VCM22000 - EIS: deferral relief: shares issued before 6 April 1998: contents

1. VCM22010

   Introduction
2. VCM22020

   What gains qualify?
3. VCM22030

   What investments qualify?
4. VCM22040

   Relevant time limits for making the investment
5. VCM22050

   Which individuals qualify?
6. VCM22060

   How is relief given?
7. VCM22070

   When is the deferred gain brought back into charge?
8. VCM22080

   When is the deferred gain brought back into charge: shareholder becomes non-resident
9. VCM22090

   When is the deferred gain brought back into charge: death
10. VCM22100

    How much of the deferred gain becomes assessable?
11. VCM22110

    Taper relief on gain brought back into charge
12. VCM22120

    Disposals
13. VCM22130

    Same day acquisitions: disposals before 6 April 1998
14. VCM22140

    Same day acquisitions: disposals before 6 April 1998: examples
15. VCM22150

    Share reorganisation
16. VCM22160

    Share exchanges
17. VCM22170

    Who is assessable?
18. VCM22180

    Procedure for claims
19. VCM22190

    Procedure for claims: time limits
20. VCM22200

    Procedure for claims: postponement application
21. VCM22210

    Procedure for claims: report to KAI Analysis