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Tax Shelters
2007-08 (£)
2006-07 (£)
Enterprise Investment Scheme (EIS) up to
(Income tax relief max is 20% & CGT deferral relief also available)
400,000
400,000
Venture Capital Trust (VCT) up to
(Income tax relief of VCT's is at 30%)
200,000
200,000
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30,000
30,000
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4,250
4,250
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