VCM38000 - EIS: deferral relief: shares issued on or after 6 April 1998: contents

VCM38010Introduction and qualifying gains
VCM38020Qualifying investments
VCM38030Qualifying time
VCM38040Qualifying investors
VCM38050Qualifying company
VCM38060Eligible shares
VCM38070Meaning of termination date
VCM38100How deferral relief is allowed
VCM38110Time limit for claim
VCM38120Postponement application
VCM38200When is the deferred gain brought back into charge?
VCM38210When is the deferred gain brought back into charge?: shareholder becomes non-resident
VCM38220When is the deferred gain brought back into charge?: death
VCM38225When is the deferred gain brought back into charge?: tranche size exceeded
VCM38250How much of the deferred gain becomes assessable?
VCM38280Identification of disposals
VCM38290Identification of disposals: examples
VCM38400Losses
VCM38450Who is assessable?
VCM38500Claims procedure
VCM38550Individual clearance request
VCM38600Report to KAI Analysis
VCM39000Share reorganisation
VCM39200Share exchanges
VCM39250Meaning of corresponding description
VCM39300Share exchanges: example
VCM39400Reinvestment in the same company
VCM39500Pre-arranged exits
VCM39550Put and call options
VCM39600Meaning of relevant period
VCM40000Value received by investor
VCM40050Length of period
VCM40100Meaning of receiving value and amount of value received
VCM40150Meaning of ordinary trade debt
VCM40160Meaning of qualifying payment
VCM40170Qualifying benefits
VCM40180Indirect receipt by investor
VCM40190Meaning of associate
VCM40300Receipts of insignificant value
VCM40350Receipts of insignificant value: examples
VCM40500Replacement value: receipt of
VCM40550Replacement value: meaning of qualifying receipt
VCM40560Replacement value: amount of
VCM40570Replacement value: indirect receipt of
VCM40700Value received by another person
VCM40750Return of value to be disregarded
VCM40780Value received by another person: insignificant amounts
VCM40850Investment linked loans
VCM40900Information requirements
VCM41000Inspector’s power to require information
VCM41200Procedure where relief is no longer due
VCM41500Trustees
VCM41550Trustees: basis of restriction
VCM41600Trustees: examples
VCM41650Trustees: anti-avoidance


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