VCM54010 | VCT: VCT approval: introduction

From HM Revenue & Customs · Venture Capital Schemes Manual

VCTs are approved by Small Companies Enterprise Centre on behalf of HMRC. Any application for approval or enquiry about the conditions for approval should be sent there - see VCM2070 for the address.

The conditions for:

full approval are at VCM54020, and for
‘provisional’ approval at VCM54030.

Any breach of the conditions after approval has been granted should be reported to the CT Innovation & Growth Team at

Room 3C/21
100 Parliament Street
London
SW1A 2BQ.

See VCM54350 for further information about breaches of the conditions.