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HMRC internal manual

Venture Capital Schemes Manual

Share Loss Relief: individual and corporate claimants: corporate claimants: introduction

Share Loss Relief is available to companies which incur allowable losses on disposals of shares on or after 1 April 1981, subject to certain conditions. Most of the conditions relate to the shares which are disposed of and which give rise to the loss, and they are generally the same conditions as apply to shares disposed of by claimants who are individuals, but an important difference is that the claimant company itself must satisfy certain conditions as to its activities and relationship to the company whose shares it has disposed of. This part of the guidance outlines the points of difference: for guidance on the conditions which apply equally to individual and corporate claimants you should refer to the guidance for individual claimants (VCM74000).