VCM31140 - SEIS: income tax relief: introduction: periods A and B

ITA07/S257AC

There are two periods of time with respect to which many of the SEIS conditions operate.

鈥楶eriod A鈥� runs from the company鈥檚 incorporation to the third anniversary of the date of the share issue (defined as the 鈥榯ermination date鈥� at ITA07/S257AC(4)).

鈥楶eriod B鈥� runs from the date of issue of the shares to the termination date.