VCM30000 - EIS: disposal relief: contents
| VCM30010 | Introduction |
| VCM30050 | CGT exemption |
| VCM30100 | CGT exemption restricted |
| VCM30150 | Income tax relief restricted |
| VCM30200 | Example |
| VCM30250 | Investor’s income tax liability reduced to nil |
| VCM30300 | Income tax relief reduced |
| VCM30350 | TCGA92/S150B (2): example |
| VCM30400 | TCGA92/S150B (3): example |
| VCM31000 | Losses |
| VCM31050 | Losses: example |
| VCM31300 | Part-disposal: example |
| VCM31400 | Income tax relief for capital losses |
| VCM32000 | Identification of disposals |
| VCM32100 | Share reorganisation |
| VCM32150 | Bonus issues |
| VCM32200 | Mixed holdings |
| VCM32250 | Rights issues |
| VCM32300 | Share exchanges |
| VCM32350 | Share exchanges: examples |
