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HMRC internal manual

Capital Gains Manual

Enterprise Investment Scheme: introduction

For information on the capital gains aspects of the Enterprise Investment Scheme please refer to the Venture Capital Manual:

VCM30000 - 34999 EIS disposal relief (CGT exemption)

VCM35000 - 37999 EIS deferral relief, shares issued before 6 April 1998

VCM38000 - 42999 EIS deferral relief, shares issued on or after 6 April 1998

VCM43000 - 44999 Taper relief for EIS investments