VCM25010 - Enterprise Investment Scheme (EIS): Income tax relief: Structure of the guidance
This section of the manual deals with those features of the EIS which relate to the income tax relief which may be due in respect of a subscription. It is arranged as follows.
| VCM25030 onwards, including VCM45045 | Rules relating to the investor |
| VCM25400 onwards | The amount of the relief |
| VCM25450 onwards | How relief is obtained |
| VCM26000 onwards | The circumstances in which relief is withdrawn |
| VCM26010onwards | Disposals |
| VCM26200onwards | Failure to meet conditions |
| VCM26300 onwards | Value received |
