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HMRC internal manual

Venture Capital Schemes Manual

EIS: deferral relief: shares issued on or after 6 April 1998: qualifying company

TCGA92/SCH5B/PARA19; ICTA88/S293; Chapter 4 of Part 5 ITA

Guidance on which companies qualify is contained at VCM13000 onwards. Reinvestments in the same company are not qualifying investments, see VCM23180.