VCM38400 - Enterprise Investment Scheme (EIS): Deferral Relief - shares issued on or after 6 April 1998: Losses

ICTA88/S305A and ICTA88/S574

Where a loss arises on a disposal of shares to which Income Tax relief is attributable see VCM31000 onwards.

Where an allowable loss arises on a disposal of shares to which only EIS deferral relief is attributable, the investor may be able to set the loss against his or her income by making a claim under ICTA88/S574 or ITA/S131, see VCM31400.