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HMRC internal manual

Venture Capital Schemes Manual

EIS: deferral relief: shares issued on or after 6 April 1998: postponement application

Under Self Assessment, there is no provision for postponement of CGT pending the subscription and issue of eligible shares. A claim can only be submitted after the shares have been issued, see VCM23020. For guidance on the claims procedure see VCM23200. For claims and elections under SA see EM6700 onwards.