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HMRC internal manual

Venture Capital Schemes Manual

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

ITA07/S257D

This part of the manual deals with the rules applying to the investee company - that is, the company issuing the shares. Guidance on investor requirements is at VCM32000+ and general requirements is at VCM33000+.

The issuing company must be a ‘qualifying company’. To be a qualifying company it must satisfy certain conditions to do with: