Skip to content
Solved

VCM53100 | VCT: investor CG deferral relief: deemed disposals

From HM Revenue & Customs · Venture Capital Schemes Manual

TCGA92/SCH5C/PARA3 (6)

The reference to disposals in VCM53090 includes deemed disposals such as negligible value claims. It does not include the deemed disposal which occurs when a VCT loses its approval, see VCM52130. This event is covered by (f) in VCM53090.