VCM32010 - SEIS: income tax relief: the investor: overview

ITA07/S257B

This section of the VCM sets out the investor requirements in respect of SEIS income tax relief. An investor is a 바카라 사이트˜qualifying investor바카라 사이트™ in relation to the 바카라 사이트˜relevant shares바카라 사이트™ (see VCM33020) if the requirements at ITA07/Part 5A/Chapter 2 are met as to:

  • No employee investors (see VCM32020),
  • No substantial interest in the issuing company (see VCM32030),
  • No related investment arrangements (see VCM32040),
  • No linked loans (see VCM32050),
  • No tax avoidance (see VCM32060).