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October 2, 2012

Seed Enterprise Investment Scheme (SEIS)

A junior version of the Enterprise Investment Scheme (EIS).

The (EIS) has been in place for a number of years and provides tax relief for individuals prepared to invest in new and growing companies.

Investors can obtain generous income tax and capital gains tax reliefs for their investment and companies can use the relief to attract additional investment to develop their business.

The Seed Enterprise Investment Scheme (SEIS) is designed to help small, early-stage companies to raise equity finance by offering a range of tax reliefs to individual investors who purchase new shares in those companies. It complements the EIS which will continue to offer tax reliefs to investors in higher-risk small companies. SEIS is intended to recognise the particular difficulties which very early stage companies face in attracting investment, by offering tax relief at a higher rate than that offered by the existing EIS.

For more information please refer to the HMRC website.

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