Both schemes help fund-raising by providing tax reliefs for high risk equity investment. Detailed conditions apply to both investor, the company invested in, and the connection between the two; these conditions are not covered in this article. Providing these conditions are met, then the investor enjoys income tax relief of 30% (SEIS 50%) on the amount invested. Existing capital gains are deferred against the amount subscribed (for SEIS, 50% of the gain is eliminated, with the rest deferred), and any gains arising on the sale of the shares (there is a minimum three year qualifying holding period, with no pre-arranged exits allowed) will be exempt from CGT.