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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
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EIS: deferral relief: shares issued before 6 April 1998: procedure for claims: report to KAI Analysis

Whenever a claim to deferral relief is agreed the office dealing with the claimant’s affairs should make a statistical report.

A copy of the report form can also be used as a permanent record of the relief given.