VCM52000 | CT: investor CG disposal relief: contents
From HM Revenue & Customs · Venture Capital Schemes Manual
Contents14 entries
- VCM52010VCT: investor CG disposal relief: introduction
- VCM52020CT: investor CG disposal relief: exemption from CGT
- VCM52030VCT: investor CG disposal relief: relief on disposals
- VCM52040VCT: investor CG disposal relief: acquisitions over permitted maximum
- VCM52050VCT: investor CG disposal relief: share pooling
- VCM52060VCT: investor CG disposal relief: share pooling: example
- VCM52070VCT: investor CG disposal relief: share identification rules
- VCM52080VCT: investor CG disposal relief: shares acquired before/after approval: example
- VCM52090VCT: investor CG disposal relief: shares acquired in excess of permitted maximum: example
- VCM52100VCT: investor CG disposal relief: shares acquired in excess of permitted maximum: same day acquisitions
- VCM52110VCT: investor CG disposal relief: loss of VCT approval: provisional approval
- VCM52120VCT: investor CG disposal relief: loss of VCT approval: full approval
- VCM52130VCT: investor CG disposal relief: loss of VCT approval: effect of
- VCM52140VCT: investor CG disposal relief: loss of VCT approval: VCT status regained