CGT reinvestment relief on accrued gains (the full amount of SEIS qualifying investment for tax year 2012-13, and half the amount of the SEIS qualifying investment for subsequent years, is matched with the gain).
Shares must be held for at least three years and various other conditions must be met.
A company's shares are eligible for the SEIS if:
It is an unquoted trading company with gross assets of no more than £350,000 (previously £200,000).