E3.917 Value Received—Introduction

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Commentary

Personal and employment tax

Note that this scheme closed to new investment from 6 April 2023 onwards.

The fundamental principle is that if the investor receives any value back from the SE during the longer applicable period (see E3.902) then SI relief is clawed back. The amount to be clawed back is found by applying

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E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.504 Designation for the conditional exemption

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