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HMRC internal manual

Venture Capital Schemes Manual

EIS: deferral relief: shares issued on or after 6 April 1998: time limit for claim

The time limit for claiming deferral relief in respect of shares issued on or after 6 April 1998 is five years from 31 January following the end of the tax year in which the shares were issued. Note that a claim to deferral relief reduces the amount of chargeable gain in the year of disposal. Any repayment or discharge of tax relates to that year, not the year in which the claim is made.