beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Venture Capital Schemes Manual

SEIS: income tax relief: introduction: periods A and B


There are two periods of time with respect to which many of the SEIS conditions operate.

‘Period A’ runs from the company’s incorporation to the third anniversary of the date of the share issue (defined as the ‘termination date’ at ITA07/S257AC(4)).

‘Period B’ runs from the date of issue of the shares to the termination date.