SEIS Relief definition

SEIS Relief means the tax reliefs available under the SEIS, including the income tax relief, capital gains tax reinvesment relief and share loss relief;
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SEIS Relief relief from income tax under SEIS;
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SEIS Relief relief from income tax under SEIS (within the meaning of section 257AB of ITA 2007);
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Examples of SEIS Relief in a sentence

  • The Investment Manager reserves the right to return a surplus of cash if it concludes that it cannot be properly invested for the Investor and it considers this to be in the best interests of the Investor having regard to availability of SEIS Relief for the Investor.

  • Every year.The Investment Manager is required by the FCA rules to obtain sufficient information from you to determine whether investment in the Fund is appropriate for you.Investments in the Fund are intended to be medium to long term and must be held for at least three years to qualify for SEIS Relief.

  • The information contained in this Information Memorandum makes reference to the current laws of the United Kingdom concerning SEIS Relief and associated tax benefits as at the date of the Information Memorandum.

  • Whether Investors are entitled to SEIS Relief will depend on their individual circumstances and may be subject to change in future.

  • However, the Manager is unable to guarantee that such securities are, or will remain qualifying for SEIS Relief.

  • The objective of the Fund is to invest in shares in companies that qualify for EIS or SEIS Relief.

  • The performance of the Fund is dependent on the ability of the Manager as advised by the Investment Adviser to identify appropriate Investee Companies which qualify and will continue to qualify for SEIS Relief and on the ability of the Investee Companies and their management teams to perform in line with their respective business plans.

  • Generally, the Fund Manager reserves the right to return a surplus of cash if it concludes that it cannot be properly invested for the Investor and it considers this to be in the best interests of the Investor having regard to availability of EIS or SEIS Relief for the Investor.

  • Whether Investors are entitled to EIS Relief and/or SEIS Relief as applicable will depend on their individual circumstances and may be subject to change in future.

  • You should be aware that share values and income from companies may go down as well as up and you may not get back the amount you originally invested.Your attention is drawn to Appendix A: EIS and SEIS Taxation Reliefs on page 28.The information contained in this Information Memorandum makes reference to the current laws concerning Enterprise Investment Scheme (EIS) Relief, Seed EIS (SEIS) Relief and other reliefs from income, inheritance and capital gains tax.


More Definitions of SEIS Relief

SEIS Relief means relief under Part 5A (seed enterprise investment scheme).”
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SEIS Relief means relief under Part 5A of ITA 2007.”
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SEIS Relief relief from income tax under SEIS (within the meaning of section 257AB of ITA 2007); − “SEIS Qualifying Company” a company which is a qualifying company for the purpose of SEIS as set out in chapter 4 of part 5A of ITA 2007; − “Subscription” a subscription to the Fund by an Investor pursuant to Clause 3 of this Agreement, the initial amount of which is specified in the Application Form plus all amounts subscribed on or before a Subscription Date; − “Subscription Amount” the amount subscribed for such Investment by the Investor; − “Subscription Date” the date on which Subscriptions to the Fund are deemed to be received by the Fund Manager in order to make Investments; − “Tax Advantages” the various tax advantages, including SEIS and EIS Relief, arising from subscriptions for shares in SEIS and EIS Qualifying Companies;
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Related to SEIS Relief

  • General relief means money payments and other forms of relief made to those persons mentioned

  • Accounts Relief means any Relief taken into account in computing and so reducing or eliminating any provision for Tax (including deferred Tax) which appears in the balance sheet in the Completion Accounts or which was taken into account in the Completion Accounts as an asset;

  • Relief means any loss, relief, allowance, exemption, set-off, deduction, right to repayment or credit or other relief of a similar nature granted by or available in relation to Tax pursuant to any legislation or otherwise;

  • the Academies means all the schools and educational institutions referred to in Article 4a and operated by the Academy Trust (and “Academy” shall mean any one of those schools or educational institutions);

  • Group Relief means any of the following:

  • civil proceedings means any proceedings in or before any court or tribunal that are not criminal proceedings;

  • Expert advice or assistance means advice or assistance derived from scientific, technical, or other specialized knowledge.

  • CCAA Proceedings means the proceedings commenced by the Applicant under the CCAA as contemplated by the Initial Order;

  • Informed choice means that the consumer is presented with complete and unbiased information on his or her long-term care options, including, but not limited to, the benefits, shortcomings, and potential consequences of those options, upon which he or she can base his or her decision.

  • criminal proceedings means criminal proceedings in relation to which the strict rules of evidence apply;

  • Injunction has the meaning set forth in Section 6.1(a).

  • Court Order means any judgment, order, award or decree of any foreign, federal, state, local or other court or tribunal and any award in any arbitration proceeding.

  • Breach of Agreement provisions of Section 5(a)(ii) will apply to Party A and will not apply to Party B.

  • Court of Appeal means the division of the Supreme Court referred to in section 7(1)(b);

  • Equitable Defenses means any bankruptcy, insolvency, reorganization or other Laws affecting creditors’ rights generally and, with regard to equitable remedies, the discretion of the court before which proceedings may be pending to obtain same.

  • Tax Relief means any loss, relief, allowance or credit in respect of any Tax other than Generation Tax;

  • Informal proceedings means proceedings for probate of a will or appointment of a personal representative conducted by the probate register without notice to interested persons.

  • Formal proceedings means proceedings conducted before a judge with notice to interested persons.

  • Other Parties shall have the meaning set forth in Section 10.7(c).

  • Legal Action means and includes any claim, counterclaim, demand, action, suit, counterclaim, arbitration, inquiry, proceeding or investigation before any

  • Proceedings means all litigations (civil and criminal), arbitrations, administrative proceedings, investigations, suits, claims or charges.

  • Equitable Defense means any Bankruptcy or other laws affecting creditors’ rights generally, and with regard to equitable remedies, the discretion of the court before which proceedings to obtain same may be pending.

  • Youth court means the court established pursuant to this chapter to hear all proceedings in

  • Litigation Claims means the claims, rights of action, suits or proceedings, whether in law or in equity, whether known or unknown, that any Debtor or any Estate may hold against any Person or Entity, including, without limitation, the Causes of Action of the Debtors or their Estates, in each case solely to the extent of the Debtors’ or their Estates’ interest therein. A non-exclusive list of the Litigation Claims held by the Debtors as of the Effective Date will be Filed with the Plan Supplement, which will be deemed to include any derivative actions filed against any Debtor as of the Effective Date.

  • Environmental Proceedings means any judicial or administrative proceedings arising from or in any way associated with any Environmental Requirement.

  • Complex or chronic medical condition means a physical,