VCM35000 - EIS: deferral relief: shares issued before 6 April 1998: contents
| VCM35010 | Introduction |
| VCM35020 | What gains qualify? |
| VCM35030 | What investments qualify? |
| VCM35040 | Relevant time limits for making the investment |
| VCM35050 | Which individuals qualify? |
| VCM35060 | How is relief given? |
| VCM35200 | When is the deferred gain brought back into charge? |
| VCM35210 | When is the deferred gain brought back into charge?: shareholder becomes non-resident |
| VCM35220 | When is the deferred gain brought back into charge?: death |
| VCM35300 | How much of the deferred gain becomes assessable? |
| VCM35350 | Taper relief on gain brought back into charge |
| VCM35400 | Disposals |
| VCM35450 | Same day acquisitions: disposals before 6 April 1998 |
| VCM35500 | Same day acquisitions: disposals before 6 April 1998: examples |
| VCM36000 | Share reorganisation |
| VCM36050 | Share exchanges |
| VCM36300 | Who is assessable? |
| VCM36350 | Procedure for claims |
| VCM36360 | Procedure for claims: time limits |
| VCM36370 | Procedure for claims: postponement application |
| VCM36400 | Procedure for claims: report to KAI Analysis |
