VCM31140 - SEIS: income tax relief: introduction: periods A and B
ITA07/S257AC
There are two periods of time with respect to which many of the SEIS conditions operate.
바카라 사이트˜Period A바카라 사이트™ runs from the company바카라 사이트™s incorporation to the third anniversary of the date of the share issue (defined as the 바카라 사이트˜termination date바카라 사이트™ at ITA07/S257AC(4)).
바카라 사이트˜Period B바카라 사이트™ runs from the date of issue of the shares to the termination date.