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For information on the capital gains aspects of the Enterprise Investment Scheme please refer to the Venture Capital Manual:

VCM20000 � 20200 EIS disposal relief (CGT exemption)

VCM22000 � 22210 EIS deferral relief, shares issued before 6 April 1998

VCM23000 � 23540 EIS deferral relief, shares issued on or after 6 April 1998

VCM25000 � 25110 Taper relief for EIS investments