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What is share loss relief?

Where an individual disposes of certain shares in an unquoted trading company at a loss, this capital loss can be offset against that individual's net income provided certain conditions are met. Broadly speaking, the shares must have Enterprise Investment Scheme (EIS) or Seed Enterprise Investment Scheme (SEIS) relief attributable to them or if EIS/EIS relief is not attributable to them, they are shares in a qualifying trading company which have been subscribed for by the individual. See the diagram to discover the conditions that the shares should meet.

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