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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Enterprise Investment Scheme: deferral relief for shares issued on or after 6 April 1998

Please refer to the Venture Capital Manual:

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

VCM43000 - 44999 Taper relief for serial EIS investments