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HMRC internal manual

Venture Capital Schemes Manual

EIS: deferral relief: shares issued before 6 April 1998: procedure for claims: time limits

The time limit for claiming deferral relief is six years from the end of the relevant tax year for 1995-96 and earlier years. For 1996-97 onwards, the time limit is five years from 31 January following the end of the relevant tax year. The relevant tax year is the one in which the later of the following events took place:

  • the gain to be deferred arose,
  • the EIS shares were issued.