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HMRC internal manual

Venture Capital Schemes Manual

From:: HM Revenue & Customs
Published: 9 March 2016
Updated:: 26 April 2024 - See all updates

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Contents
VCM30000
VCM31000
VCM31100

VCM31110 - SEIS: income tax relief: introduction: commencement

ITA07/S257A

The Seed Enterprise Investment Scheme (‘SEIS’) applies for shares issued on or after 6 April 2012.

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