VCM40000 - Seed Enterprise Investment Scheme (SEIS): SEIS disposal relief: contents

1. VCM40010

   Introduction
2. VCM40020

   CGT exemption
3. VCM40030

   CGT exemption restricted
4. VCM40040

   Income tax relief restricted
5. VCM40050

   Income tax relief restricted: example
6. VCM40060

   Investor’s income tax liability reduced to nil
7. VCM40070

   Income tax relief reduced
8. VCM40080

   TCGA92/S150B(2): example
9. VCM40090

   TCGA92/S150B(3): example
10. VCM40100

    Losses
11. VCM40110

    Losses: example
12. VCM40120

    Losses: part-disposal: example
13. VCM40130

    Identification of disposals
14. VCM40140

    Share reorganisation
15. VCM40150

    Bonus issues
16. VCM40160

    Rights issues
17. VCM40170

    Share exchanges
18. VCM40180

    Share exchanges: examples