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HMRC internal manual

Venture Capital Schemes Manual

HM Revenue & Customs
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Share Loss Relief: background: key dates

The starting point of any technical analysis of a claim to Share Loss Relief is the date of the disposal of the shares which gives rise to the loss. This will determine the correct computation of the loss for the purposes of the Taxation of Chargeable Gains Act (which is not dealt with here - for guidance see the CG Manual) and also the exact rules which determine the availability of Share Loss Relief.

Individual claimants

### Tax year of disposal ### Governing statute
1980-81 to 1987-88 FA80/S37
1988-89 to 2006-07 ICTA88/S574 - S576*
2007-08 onwards ITA07/S131 - S151

Company claimants

### Accounting period in which disposal takes place ### Governing statute
Disposal on or after 1 April 1981 and before 6 April 1988 FA81/S36
Ending after 5 April 1988 and before 6 April 2007 ICTA88/S573 - S576*
Ending after 5 April 2007 and before 1 April 2010 ICTA88/S573 to S576L*
Ending after 31 March 2010 CTA10/S68 - S90
  • The ICTA provisions were amended from time to time during their currency and you will need to check the statute relevant to each claim, determined by the time of disposal and the date of issue of the shares. Similarly the ITA and CTA provisions apply differently according to the time of disposal and/or acquisition of the shares.