VCT, EIS and SEIS

This section provides an analysis of the tax reliefs afforded by Venture Capital Trusts, the Enterprise Investment Scheme and the Seed Enterprise Investment Scheme and the Seed Enterprise Investment Scheme, and highlights the important differences between the schemes.

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Venture capital trusts (VCTs)

Enterprise investment scheme (EIS)

Seed enterprise investment scheme (SEIS)

VCT, EIS and SEIS compared