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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
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SEIS: income tax relief: general requirements: overview

ITA07/S257C

As well as the investor requirements (see VCM32000+) and issuing company requirements (see VCM34000+) there are general requirements relating to the investment and how it is used. Chapter 3 of ITA07/Part 5A sets out the requirements to be met as to: