CG/APP6 - Reinvestment relief: statistics to report

Reinvestment relief is explained at CG62200+.

EIS deferral relief for shares acquired before 6 April 1998 is explained at VCM35000+

EIS deferral relief for shares acquired on or after 6 April 1998 is explained at VCM38000+

VCT deferral relief is explained at VCM68000+

Under CG62211, VCM36400, VCM38600 and VCM68830 a report should be sent to the Statistical Support Unit whenever a claim to reinvestment relief, EIS deferral relief or VCT deferral relief under TCGA92/S164A, TCGA92/SCH5B or TCGA92/SCH5C is agreed. The form of the report is on the sheet accessed from this link.