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HMRC internal manual

Venture Capital Schemes Manual

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EIS: deferral relief: shares issued on or after 6 April 1998: meaning of associate

TCGA92/SCH5B/PARA19 (1)

Associate has the meaning given to it by ICTA88/S417 (3) and (4) & ITA07/S253, see CTM60150, except that brothers and sisters are not included as relatives.