HMRC internal manual

Venture Capital Schemes Manual

VCM33010 - SEIS: income tax relief: general requirements: overview


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: