VCM12000 - EIS: income tax relief: general requirements: contents
| VCM12010 | General requirements: overview |
| VCM12020 | Shares requirement |
| VCM12030 | Maximum amount raised annually through risk capital schemes requirement |
| VCM12040 | Spending of SEIS money |
| VCM12050 | Purpose of the issue requirement |
| VCM12060 | Use of the money raised requirement |
| VCM12070 | Minimum period requirement |
| VCM12080 | No pre-arranged exits requirement |
| VCM12090 | No tax avoidance requirement |
| VCM12100 | No disqualifying arrangements requirement |
| VCM12110 | Meaning of ‘qualifying business activity’ |
