The Government has published a number of documents today, including the response to the consultation “Delivering a cap on income tax relief: a technical consultation”. The Government has decided that share loss relief for shares qualifying for EIS and for SEIS should be excluded from the cap. (Share loss relief on shares not within EIS/SEIS will remain within the cap.). The full response to the consultation document is available here: http://www.hm-treasury.gov.uk/consult_income_tax_relief_cap.htm
Full statement can be found HERE.