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HMRC internal manual

Venture Capital Schemes Manual

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HM Revenue & Customs
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Share Loss Relief: individual and corporate claimants: individual claimants: a simple case without complications: was enterprise investment relief attributable to the shares?

The shares disposed of must be ‘qualifying shares’. The simplest definition of qualifying share is a share to which EIS relief is attributable. For guidance on the Enterprise Investment Scheme see VCM10000+. If you are satisfied that EIS relief is attributable to the shares then you do not need to consider whether the shares are qualifying shares according to other criteria.