Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Venture Capital Schemes Manual

VCM54000 · VCT: VCT approval

  • VCM54010 · Introduction
  • VCM54020 · Conditions for full approval
  • VCM54030 · Conditions for provisional approval
  • VCM54040 · Listing condition
  • VCM54050 · Nature of the income condition
  • VCM54060 · Income retention condition
  • VCM54070 · 15% holding limit condition
  • VCM54080 · 70% qualifying holdings condition
  • VCM54090 · Definition of ‘securities’, and references to a company’s investments
  • VCM54095 · Non-qualifying loan investment
  • VCM54098 · Securities: commercial rates of return
  • VCM54100 · 70% qualifying holdings condition: disregard of disposals
  • VCM54110 · 70% qualifying holdings condition: disregard of disposals: example
  • VCM54120 · 70% qualifying holdings condition: disregard of disposals: qualifying holdings received
  • VCM54130 · 70% qualifying holdings condition: disregard of disposals: further share issues, multiple disposals and mergers
  • VCM54140 · 30% or 70% eligible shares condition
  • VCM54150 · Definition of ‘eligible shares’ in a holding
  • VCM54160 · Value of a holding
  • VCM54170 · Further share issues and the 70% and 30% or 70% tests
  • VCM54175 · Non-qualifying investments condition
  • VCM54180 · Investment limits condition
  • VCM54182 · Minimum investment on further issue condition
  • VCM54183 · Permitted maximum age condition
  • VCM54184 · No business acquisition condition
  • VCM54190 · Exchange of shares or securities in same company: valuation of the new holding
  • VCM54200 · Exchange of shares or securities in same company: valuation of retained shares
  • VCM54210 · Exchange of shares or securities for those in another company: valuation of the new holding
  • VCM54220 · Reconstruction involving the issue of shares or securities: valuation of new holding
  • VCM54230 · Share exchanges and reconstructions: earn-outs
  • VCM54240 · Issue of shares or securities: apportioning value
  • VCM54250 · Applications for approval: how to apply
  • VCM54260 · Applications for approval: full approval
  • VCM54270 · Applications for approval: provisional approval
  • VCM54280 · Applications for approval: declarations
  • VCM54290 · Applications for approval: informal application for provisional approval
  • VCM54300 · Applications for approval: approval notices
  • VCM54310 · Applications for approval: refusal
  • VCM54320 · Applications for approval: provisional approval becoming full
  • VCM54330 · Maintaining approval: where full approval given
  • VCM54340 · Maintaining approval: where provisional approval given
  • VCM54350 · Breach of approval conditions: circumstances in which a breach can occur
  • VCM54360 · Breach of approval conditions: circumstances in which approval will not be withdrawn
  • VCM54370 · Breach of approval conditions: meaning of ‘outside the control’
  • VCM54380 · Breach of approval conditions: notification of breach
  • VCM54390 · Breach of approval conditions: correction without delay
  • VCM54400 · Withdrawal of approval: when approval may be withdrawn
  • VCM54410 · Withdrawal of approval: breach of approval conditions
  • VCM54420 · Withdrawal of approval: effects of withdrawal of full approval
  • VCM54430 · Withdrawal of approval: effects of withdrawal of provisional approval
  • VCM54440 · Withdrawal of approval: withdrawal notices
  1. Venture capital trusts: contents
  2. VCT: VCT approval: contents

VCM54000 | VCT: VCT approval: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

Contents50 entries

  1. VCM54010VCT: VCT approval: introduction
  2. VCM54020VCT: VCT approval: conditions for full approval
  3. VCM54030VCT: VCT approval: conditions for provisional approval
  4. VCM54040VCT: VCT approval: listing condition
  5. VCM54050VCT: VCT approval: nature of the income condition
  6. VCM54060VCT: VCT approval: income retention condition
  7. VCM54070VCT: VCT approval: 15% holding limit condition
  8. VCM54080VCT: VCT approval: 70% qualifying holdings condition
  9. VCM54090VCT: VCT approval: definition of ‘securities’, and references to a company’s investments
  10. VCM54095VCT: VCT approval: non-qualifying loan investment
  11. VCM54098VCT: VCT approval: securities: commercial rates of return
  12. VCM54100VCT: VCT approval: 70% qualifying holdings condition: disregard of disposals
  13. VCM54110VCT: VCT approval: 70% qualifying holdings condition: disregard of disposals: example
  14. VCM54120VCT: VCT approval: 70% qualifying holdings condition: disregard of disposals: qualifying holdings received
  15. VCM54130VCT: VCT approval: 70% qualifying holdings condition: disregard of disposals: further share issues, multiple disposals and mergers
  16. VCM54140VCT: VCT approval: 30% or 70% eligible shares condition
  17. VCM54150VCT: VCT approval: definition of ‘eligible shares’ in a holding
  18. VCM54160VCT: VCT approval: value of a holding
  19. VCM54170VCT: VCT approval: further share issues and the 70% and 30% or 70% tests
  20. VCM54175VCT: VCT approval: non-qualifying investments condition
  21. VCM54180VCT: VCT approval: investment limits condition
  22. VCM54182VCT: VCT approval: minimum investment on further issue condition
  23. VCM54183VCT: VCT approval: permitted maximum age condition
  24. VCM54184VCT: VCT approval: no business acquisition condition
  25. VCM54190VCT: VCT approval: exchange of shares or securities in same company: valuation of the new holding
  26. VCM54200VCT: VCT approval: exchange of shares or securities in same company: valuation of retained shares
  27. VCM54210VCT: VCT approval: exchange of shares or securities for those in another company: valuation of the new holding
  28. VCM54220VCT: VCT approval: reconstruction involving the issue of shares or securities: valuation of new holding
  29. VCM54230VCT: VCT approval: share exchanges and reconstructions: earn-outs
  30. VCM54240VCT: VCT approval: issue of shares or securities: apportioning value
  31. VCM54250VCT: VCT approval: applications for approval: how to apply
  32. VCM54260VCT: VCT approval: applications for approval: full approval
  33. VCM54270VCT: VCT approval: applications for approval: provisional approval
  34. VCM54280VCT: VCT approval: applications for approval: declarations
  35. VCM54290VCT: VCT approval: applications for approval: informal application for provisional approval
  36. VCM54300VCT: VCT approval: applications for approval: approval notices
  37. VCM54310VCT: VCT approval: applications for approval: refusal
  38. VCM54320VCT: VCT approval: applications for approval: provisional approval becoming full
  39. VCM54330VCT: VCT approval: maintaining approval: where full approval given
  40. VCM54340VCT: VCT approval: maintaining approval: where provisional approval given
  41. VCM54350VCT: VCT approval: breach of approval conditions: circumstances in which a breach can occur
  42. VCM54360VCT: VCT approval: breach of approval conditions: circumstances in which approval will not be withdrawn
  43. VCM54370VCT: VCT approval: breach of approval conditions: meaning of ‘outside the control’
  44. VCM54380VCT: VCT approval: breach of approval conditions: notification of breach
  45. VCM54390VCT: VCT approval: breach of approval conditions: correction without delay
  46. VCM54400VCT: VCT approval: withdrawal of approval: when approval may be withdrawn
  47. VCM54410VCT: VCT approval: withdrawal of approval: breach of approval conditions
  48. VCM54420VCT: VCT approval: withdrawal of approval: effects of withdrawal of full approval
  49. VCM54430VCT: VCT approval: withdrawal of approval: effects of withdrawal of provisional approval
  50. VCM54440VCT: VCT approval: withdrawal of approval: withdrawal notices
PreviousNext
PrivacyTerms