Venture Capital Schemes Manual

VCM10000 - Enterprise Investment Scheme: contents

1. VCM10010

   Overview of EIS reliefs
2. VCM10100

   Income tax relief: contents
3. VCM20000

   Disposal relief: contents
4. VCM22000

   Deferral relief – shares issued before 6 April 1998: contents
5. VCM23000

   Deferral relief – shares issued on or after 6 April 1998: contents
6. VCM25000

   Taper relief for serial investments: contents