VCM38000 - 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 |
| VCM38600 | Report to KAI Analysis |
| 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 |
