VCM36000 - SEIS: income tax relief: withdrawal or reduction of SEIS relief: contents

1. VCM36010

   Withdrawal or reduction of SEIS relief: overview
2. VCM36020

   Disposal of shares
3. VCM36030

   Call and put options
4. VCM36040

   Value received by investor: overview
5. VCM36050

   Value received by investor: calculation of reduction of relief
6. VCM36060

   Value received by investor: meaning of ‘insignificant’
7. VCM36070

   Value received by investor: when value is received
8. VCM36080

   Value received by investor: payments not to be included
9. VCM36090

   Value received by investor: receipt of replacement value
10. VCM36100

    Acquisition of trade or trading assets
11. VCM36110

    Acquisition of share capital
12. VCM36120

    Acquisition of share capital
13. VCM36130

    Procedure: overview
14. VCM36140

    Procedure: withdrawing relief
15. VCM36150

    Procedure: time limits for assessments
16. VCM36160

    Procedure: date from which interest is chargeable
17. VCM36170

    Procedure: HMRC powers to obtain information