SEIS reinvestment relief from CGT: draft legislation | Practical Law
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HMRC has published for consultation draft legislation implementing the exemption from capital gains tax (CGT) for gains reinvested in shares under the Seed Enterprise Investment Scheme (SEIS) in 2012-13.
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SEIS reinvestment relief from CGT: draft legislation
Practical Law UK Legal Update 2-517-9063
(Approx. 3 pages)
SEIS reinvestment relief from CGT: draft legislation
by PLC Tax
Related Content
Published on 07 Feb 2012
•
United Kingdom
HMRC has published for consultation draft legislation implementing the exemption from capital gains tax (CGT) for gains reinvested in shares under the Seed Enterprise Investment Scheme (SEIS) in 2012-13.