VCM45000 - Seed Enterprise Investment Scheme (SEIS): Re-investment Relief: contents

1. VCM45010

   Introduction
2. VCM45020

   How re-investment relief is allowed
3. VCM45030

   Time limit for claim
4. VCM45040

   Relief restricted
5. VCM45050

   Income Tax Relief restricted
6. VCM45060

   Income Tax Relief restricted: example
7. VCM45070

   Income Tax Relief attributable to shares reduced before relief obtained
8. VCM45080

   Income Tax Relief attributable to shares reduced before relief obtained: example
9. VCM45090

   Relief reduced or withdrawn
10. VCM45100

    Relief reduced or withdrawn: examples
11. VCM45110

    Attribution of relief to SEIS shares
12. VCM45120

    Shares transferred to spouse or civil partner
13. VCM45130

    Identification of disposals
14. VCM45140

    Identification of disposals: examples
15. VCM45150

    Assessments
16. VCM45200

    Claims procedure