VCM38000 - Enterprise Investment Scheme (EIS): Deferral Relief - shares issued on or after 6 April 1998: Contents


VCM38010 Introduction and qualifying gains
VCM38020 Qualifying investments
VCM38030 Qualifying time
VCM38040 Qualifying investors
VCM38050 Qualifying company
VCM38060 Eligible shares
VCM38070 Meaning of termination date
VCM38100 How deferral relief is allowed
VCM38110 Time limit for claim
VCM38120 Postponement application
VCM38200 When is the deferred gain brought back into charge?
VCM38210 When is the deferred gain brought back into charge? - shareholder becomes non-resident
VCM38220 When is the deferred gain brought back into charge? - death
VCM38225 When is the deferred gain brought back into charge? - tranche size exceeded
VCM38250 How much of the deferred gain becomes assessable?
VCM38280 Identification of disposals
VCM38290 Identification of disposals - examples
VCM38400 Losses
VCM38450 Who is assessable?
VCM38500 Claims procedure
VCM38550 Individual clearance request
VCM39000 Share reorganisation
VCM39200 Share exchanges
VCM39250 Meaning of corresponding description
VCM39300 Share exchanges - example
VCM39400 Reinvestment in the same company
VCM39500 Pre-arranged exits
VCM39550 Put and call options
VCM39600 Meaning of relevant period
VCM40000 Value received by investor
VCM40050 Length of period
VCM40100 Meaning of receiving value and amount of value received
VCM40150 Meaning of ordinary trade debt
VCM40160 Meaning of qualifying payment
VCM40170 Qualifying benefits
VCM40180 Indirect receipt by investor
VCM40190 Meaning of associate
VCM40300 Receipts of insignificant value
VCM40350 Receipts of insignificant value - examples
VCM40500 Replacement value - receipt of
VCM40550 Replacement value - meaning of qualifying receipt
VCM40560 Replacement value - amount of
VCM40570 Replacement value - indirect receipt of
VCM40700 Value received by another person
VCM40750 Return of value to be disregarded
VCM40780 Value received by another person - insignificant amounts
VCM40850 Investment linked loans
VCM40900 Information requirements
VCM41000 Inspector’s power to require information
VCM41200 Procedure where relief is no longer due
VCM41500 Trustees
VCM41550 Trustees - basis of restriction
VCM41600 Trustees - examples
VCM41650 Trustees - anti-avoidance