VCM25010 - EIS: income tax relief: structure of the guidance

This section of the manual deals with those features of the EIS which relate to the income tax relief which may be due in respect of a subscription. It is arranged as follows.

VCM25030 onwards

Rules relating to the investor

VCM25400 onwards

The amount of the relief

VCM25450 onwards

How relief is obtained

VCM26000 onwards

The circumstances in which relief is withdrawn

VCM26010 onwards

Disposals

VCM26200 onwards

Failure to meet conditions

VCM26300 onwards

Value received