VCM54000 | VCT: VCT approval: contents
From HM Revenue & Customs · Venture Capital Schemes Manual
Contents50 entries
- VCM54010VCT: VCT approval: introduction
- VCM54020VCT: VCT approval: conditions for full approval
- VCM54030VCT: VCT approval: conditions for provisional approval
- VCM54040VCT: VCT approval: listing condition
- VCM54050VCT: VCT approval: nature of the income condition
- VCM54060VCT: VCT approval: income retention condition
- VCM54070VCT: VCT approval: 15% holding limit condition
- VCM54080VCT: VCT approval: 70% qualifying holdings condition
- VCM54090VCT: VCT approval: definition of ‘securities’, and references to a company’s investments
- VCM54095VCT: VCT approval: non-qualifying loan investment
- VCM54098VCT: VCT approval: securities: commercial rates of return
- VCM54100VCT: VCT approval: 70% qualifying holdings condition: disregard of disposals
- VCM54110VCT: VCT approval: 70% qualifying holdings condition: disregard of disposals: example
- VCM54120VCT: VCT approval: 70% qualifying holdings condition: disregard of disposals: qualifying holdings received
- VCM54130VCT: VCT approval: 70% qualifying holdings condition: disregard of disposals: further share issues, multiple disposals and mergers
- VCM54140VCT: VCT approval: 30% or 70% eligible shares condition
- VCM54150VCT: VCT approval: definition of ‘eligible shares’ in a holding
- VCM54160VCT: VCT approval: value of a holding
- VCM54170VCT: VCT approval: further share issues and the 70% and 30% or 70% tests
- VCM54175VCT: VCT approval: non-qualifying investments condition
- VCM54180VCT: VCT approval: investment limits condition
- VCM54182VCT: VCT approval: minimum investment on further issue condition
- VCM54183VCT: VCT approval: permitted maximum age condition
- VCM54184VCT: VCT approval: no business acquisition condition
- VCM54190VCT: VCT approval: exchange of shares or securities in same company: valuation of the new holding
- VCM54200VCT: VCT approval: exchange of shares or securities in same company: valuation of retained shares
- VCM54210VCT: VCT approval: exchange of shares or securities for those in another company: valuation of the new holding
- VCM54220VCT: VCT approval: reconstruction involving the issue of shares or securities: valuation of new holding
- VCM54230VCT: VCT approval: share exchanges and reconstructions: earn-outs
- VCM54240VCT: VCT approval: issue of shares or securities: apportioning value
- VCM54250VCT: VCT approval: applications for approval: how to apply
- VCM54260VCT: VCT approval: applications for approval: full approval
- VCM54270VCT: VCT approval: applications for approval: provisional approval
- VCM54280VCT: VCT approval: applications for approval: declarations
- VCM54290VCT: VCT approval: applications for approval: informal application for provisional approval
- VCM54300VCT: VCT approval: applications for approval: approval notices
- VCM54310VCT: VCT approval: applications for approval: refusal
- VCM54320VCT: VCT approval: applications for approval: provisional approval becoming full
- VCM54330VCT: VCT approval: maintaining approval: where full approval given
- VCM54340VCT: VCT approval: maintaining approval: where provisional approval given
- VCM54350VCT: VCT approval: breach of approval conditions: circumstances in which a breach can occur
- VCM54360VCT: VCT approval: breach of approval conditions: circumstances in which approval will not be withdrawn
- VCM54370VCT: VCT approval: breach of approval conditions: meaning of ‘outside the control’
- VCM54380VCT: VCT approval: breach of approval conditions: notification of breach
- VCM54390VCT: VCT approval: breach of approval conditions: correction without delay
- VCM54400VCT: VCT approval: withdrawal of approval: when approval may be withdrawn
- VCM54410VCT: VCT approval: withdrawal of approval: breach of approval conditions
- VCM54420VCT: VCT approval: withdrawal of approval: effects of withdrawal of full approval
- VCM54430VCT: VCT approval: withdrawal of approval: effects of withdrawal of provisional approval
- VCM54440VCT: VCT approval: withdrawal of approval: withdrawal notices