VCM34000 - SEIS: income tax relief: issuing company: contents

1. VCM34010

   Issuing company requirements: overview
2. VCM34020

   Trading requirement
3. VCM34030

   Ceasing to meet trading requirement
4. VCM34040

   Issuing company to carry on qualifying business activity
5. VCM34050

   UK permanent establishment requirement
6. VCM34060

   Financial health requirement
7. VCM34070

   Unquoted status requirement
8. VCM34080

   Control and independence requirement
9. VCM34090

   No partnerships requirement
10. VCM34100

    Gross assets requirement
11. VCM34110

    Number of employees requirement
12. VCM34120

    No previous other risk capital scheme investments
13. VCM34130

    Amount raised through SEIS
14. VCM34140

    Qualifying subsidiaries requirement
15. VCM34150

    Property managing subsidiaries requirement