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HMRC internal manual

Venture Capital Schemes Manual

EIS: taper relief for serial investments: extended qualifying holding period: Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008


If the whole or part of the deferred gain is revived because of a disposal of shares in the second company, the qualifying holding period which applies in relation to the gain for taper relief purposes is treated as beginning when the shares in the first company were acquired and ending when the shares in the second company were disposed of.