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  1. Home
HMRC internal manual

Venture Capital Schemes Manual

From:
HM Revenue & Customs
Published
9 March 2016
Updated:
7 August 2024 - See all updates
  1. Back to contents
  2. VCM30000
  3. VCM31000

VCM33000 - SEIS: income tax relief: general requirements: contents

  1. VCM33010
    General requirements: overview
  2. VCM33020
    Shares requirement
  3. VCM33025
    Advance Subscription Agreements
  4. VCM33030
    Purpose of the issue requirement
  5. VCM33040
    Spending of the money raised requirement
  6. VCM33050
    meaning of ‘qualifying business activity’
  7. VCM33060
    No pre-arranged exits requirement
  8. VCM33070
    No tax avoidance requirement
  9. VCM33080
    No disqualifying arrangements requirement
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