| VCM45010 |
Introduction |
| VCM45020 |
How re-investment relief is allowed |
| VCM45030 |
Time limit for claim |
| VCM45040 |
Relief restricted |
| VCM45050 |
Income tax relief restricted |
| VCM45060 |
Income tax relief restricted: example |
| VCM45070 |
Income tax relief attributable to shares reduced before relief obtained |
| VCM45080 |
Income tax relief attributable to shares reduced before relief obtained: example |
| VCM45090 |
Relief reduced or withdrawn |
| VCM45100 |
Relief reduced or withdrawn: examples |
| VCM45110 |
Attribution of relief to SEIS shares |
| VCM45120 |
Shares transferred to spouse or civil partner |
| VCM45130 |
Identification of disposals |
| VCM45140 |
Identification of disposals: examples |
| VCM45150 |
Assessments |
| VCM45200 |
Claims procedure |
