½Û×ÓÊÓƵ

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.8 Seed enterprise investment scheme /Attribution and withdrawal or reduction of SEIS income tax relief / E3.851 Circumstances under which SEIS relief may be withdrawn or reduced
Commentary

E3.851 Circumstances under which SEIS relief may be withdrawn or reduced


Personal and employment tax

SEIS income tax relief attributable to an original subscription of qualifying SEIS shares, must be withdrawn or reduced in the case of any of the following1:

  1. Ìý

    •ÌýÌýÌýÌý a premature disposal of shares (see E3.852)

  2. Ìý

    •ÌýÌýÌýÌý call or put options being granted on the SEIS shares (see E3.852)

  3. Ìý

    •ÌýÌýÌýÌý value received by the investor (see E3.853)

  4. Ìý

    •ÌýÌýÌýÌý acquisition of a trade or trading asset (see E3.855)

  5. Ìý

    •ÌýÌýÌýÌý acquisition of share capital (see E3.855)

  6. Ìý

    •ÌýÌýÌýÌý relief subsequently

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 13:35