VCM31140 - SEIS: income tax relief: introduction: periods A and B

ITA07/S257AC

There are two periods of time with respect to which many of the SEIS conditions operate.

‘Period A’ runs from the company’s incorporation to the third anniversary of the date of the share issue (defined as the ‘termination date’ at ITA07/S257AC(4)).

‘Period B’ runs from the date of issue of the shares to the termination date.