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Contents

Official guidance
Capital Gains Manual

CG62800P · Reliefs: Enterprise Investment Scheme and Corporate Venturing Scheme

  • CG62800 · Enterprise Investment Scheme: introduction
  • CG62900 · Enterprise Investment Scheme: deferral relief for shares issued on or after 6 April 1998
  • CG63180 · Corporate Venturing Scheme: introduction
  1. Reliefs: Enterprise Investment Scheme and Corporate Venturing Scheme: contents
  2. Corporate Venturing Scheme: introduction

CG63180 | Corporate Venturing Scheme: introduction

From HM Revenue & Customs · Capital Gains Manual

For information on the capital gains aspects of the Corporate Venturing Scheme please refer to the Venture Capital Manual:

VCM55000 - 56999 CVS - Loss relief

VCM57000 - 59999 CVS deferral relief

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