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VCM53190 | VCT: investor CG deferral relief: emigration or loss of approval

From HM Revenue & Customs · Venture Capital Schemes Manual

If the chargeable event is a person becoming non-resident in the UK, or the company losing its approval as a VCT, see VCM53090 (d), (e) and (f), the full amount of the deferred gain is brought back into charge.