CGT Deferral Relief definition

CGT Deferral Relief means EIS reinvestment (deferral) relief for chargeable capital gains under section 150 and schedule 5B TCGA;
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Examples of CGT Deferral Relief in a sentence

  • The Investment Manager may also amend these terms by giving the Investor written notice with immediate effect if such is necessary in order to comply with HMRC requirements in order to maintain the EIS Relief and CGT Deferral Relief or in order to comply with the FCA Rules, and the Investor shall be bound thereby.

  • The Manager may also amend these terms by giving the Investor written notice with immediate effect if such is necessary in order to comply with HMRC requirements in order to maintain the Deepbridge EIS Relief and CGT Deferral Relief or in order to comply with the FCA Rules, and the Investor shall be bound thereby.

  • If the Company is a qualifying company for EIS and CGT Deferral Relief purposes, the subscriptions for New Ordinary Shares by an individual will be considered as a qualifying investment for CGT Deferral Relief purposes irrespective of whether EIS income tax relief is claimed by the individual in respect of such subscription.

  • It should be noted that, for CGT Deferral Relief purposes, a subscription for shares in the Company cannot be used to defer a gain on the disposal of other shares in the Company.CGT Deferral Relief, unlike EIS income tax relief, is available to certain trustees.

  • Your tax and national insurance information is required in order to assist with your claim for EIS Relief and/or CGT Deferral Relief.

  • The Investment Manager may also amend these terms by giving the Investor written notice with immediate effect if such is necessary in order to comply with HMRC requirements in order to maintain the EIS Income Tax Relief and EIS CGT Deferral Relief in order to comply with the FCA Rules, and the Investor shall be bound thereby.

  • The Manager may also amend these terms by giving the Investor written notice with immediate effect if such is necessary in order to comply with HMRC requirements in order to maintain the EIS Relief and CGT Deferral Relief or in order to comply with the FCA Rules, and the Investor shall be bound thereby.

  • As you know, the EIS offers Income Tax Relief to UK taxpayers and CGT Deferral Relief to UK-resident or ordinarily resident individuals and trustees of certain settlements.

  • Trust investorsThe trustees of certain settlements are potentially eligible to claim CGT Deferral Relief only (they may not claim EIS Income Tax Relief) where, broadly, all the beneficiaries are individuals.

  • If the Company is a qualifying company for EIS and CGT Deferral Relief purposes, the subscriptions for Placing Shares by an individual will be considered as a qualifying investment for CGT Deferral Relief purposes irrespective of whether EIS income tax relief is claimed by the individual in respect of such subscription.

Related to CGT Deferral Relief

  • Bonus Deferral means the amount of a Participant’s Bonus Compensation which the Participant elects to have withheld on a pre-tax basis from his Bonus Compensation and credited to his account pursuant to Section 4.1.

  • Deferrals means the amount of the Director’s Compensation that the Director elects to defer according to this Agreement.

  • Deferral Period has the meaning set forth in Section 3(h) hereof.

  • Plan Year means the calendar year.

  • Optional Deferral Provision means, as to any Qualifying Capital Securities, a provision in the terms thereof or of the related transaction agreements to the effect that: