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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
, see all updates

EIS: deferral relief: shares issued on or after 6 April 1998: replacement value: indirect receipt of

TCGA92/SCH5B/PARA13B (7)

The original recipient receives replacement value if a payment is made to that person indirectly or to his order or for his benefit.