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VCM54260 | VCT: VCT approval: applications for approval: full approval

From HM Revenue & Customs · Venture Capital Schemes Manual

SI1995/1979 Regulation 3(3)

Applications for full approval should contain:

  • details of the company’s stock exchange listing;

  • a copy of the company’s latest accounts;

  • an up to date Memorandum and Articles of Association and details of any proposed changes;

  • a report giving details which demonstrate that the company met the conditions at ITA07/S274(2) (see VCM54020) in relation to its last complete accounting period; and

  • the address of the company’s registered office, and its tax office and tax reference number (if applicable).