VCM43100 - EIS: taper relief for serial investments: extended qualifying holding period

TCGA92/SCH5BA/PARA3

If the whole or part of the deferred gain is revived because of a disposal of shares in the second company, the qualifying holding period which applies in relation to the gain for taper relief purposes is treated as beginning when the shares in the first company were acquired and ending when the shares in the second company were disposed of.