Policy paper

Extension of the Social Investment Tax Relief

This tax information and impact note is about the extension of the Social Investment tax relief.

From:
HM Revenue & Customs
Published
3 March 2021

Documents

Extension of the Social Investment Tax Relief for Venture Capital Schemes

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Details

This measure extends the operation of the Social Investment Tax Relief from April 2021 to April 2023, continuing the availability of Income Tax relief and Capital Gains Tax hold-over relief for investors in qualifying social enterprises.  

Published 3 March 2021

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