VCM74070 - Share Loss Relief: individual and corporate claimants: individual claimants: qualifying shares and 'eligible shares'
Share Loss Relief in the context of individual claimants uses the concept of 바카라 사이트˜qualifying shares바카라 사이트™. This term is not used in the statute relating to company claimants, where the principal requirement is that the shares in question must have been issued by a qualifying trading company.
The term 바카라 사이트˜eligible shares바카라 사이트™ is not used in the statute. This guidance uses it to mean shares an allowable loss on which may be, or is, available to produce Share Loss Relief, that is to say shares which actually are - or are capable of being at a later time when they are disposed of - qualifying shares. Remember that you cannot be certain whether any share actually is a qualifying share or not until it has been disposed of, because certain conditions must be met at the time of the disposal.
Shares are qualifying shares if EIS relief is attributable to them or if they are shares in a qualifying trading company which the individual subscribed for. Thus the concept of a 바카라 사이트˜qualifying trading company바카라 사이트™ is common to the rules for individual claimants and those for company claimants. Note that companies to whose shares SEIS relief is attributable (VCM30000+) are not automatically 바카라 사이트˜qualifying companies바카라 사이트™, though Share Loss Relief is available on such shares if all the conditions are met.