VCM38050 - EIS: deferral relief: shares issued on or after 6 April 1998: qualifying company

TCGA92/SCH5B/PARA19; ICTA88/S293; Chapter 4 of Part 5 ITA

Guidance on which companies qualify is contained at VCM15010 onwards. Reinvestments in the same company are not qualifying investments, see VCM39400.