VCM40140 - Seed Enterprise Investment Scheme (SEIS): SEIS disposal relief: share reorganisation

TCGA92/S150E(8)

There are various amendments to the share reorganisation rules of TCGA92/S126 to S130 for the purpose of SEIS disposal relief. These amendments can be considered under the two headings below although there is some measure of overlap.

• Bonus issues, see VCM40150.
• Rights issues, see VCM40160.