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Official guidance
Venture Capital Schemes Manual

VCM8150 · Venture Capital Schemes: the changes in detail: maximum age limit for companies receiving risk finance investments

  • VCM8151 · Venture Capital Schemes: companies receiving risk finance investments: the basic age condition: first commercial sale
  • VCM8152 · Venture capital Schemes: companies receiving risk finance investments: first commercial sale: groups of companies and acquired trades
  • VCM8153 · Venture Capital Schemes: companies receiving risk finance investments: exceptions to the basic age condition: introduction
  • VCM8154 · Venture capital schemes: companies receiving risk finance investments: exceptions to the basic age condition: follow-on funding – condition A
  • VCM8155 · Venture Capital Schemes: companies receiving risk finance investments: exceptions to the basic age condition: investment to enter new product market or geographic market – condition B
  • VCM8156 · Venture Capital Schemes: companies receiving risk finance investments: the 30 day period
  • VCM8157 · Venture Capital Schemes: companies receiving risk finance investments: average annual turnover
  • VCM8158 · Venture Capital Schemes: companies receiving risk finance investments: new product market or new geographic market
  • VCM8159 · Venture Capital Schemes: companies receiving risk finance investments: follow-on funding: condition C
  • VCM8160 · Venture Capital Schemes: companies receiving risk finance investments: follow-on funding: business plans supporting condition A and condition C
  1. Venture Capital Schemes: the changes in detail: maximum age limit for companies receiving risk finance investments: contents
  2. Venture Capital Schemes: companies receiving risk finance investments: follow-on funding: condition C

VCM8159 | Venture Capital Schemes: companies receiving risk finance investments: follow-on funding: condition C

From HM Revenue & Customs · Venture Capital Schemes Manual

Follow-on funding may be allowed where the company met condition B (new product market or geographical market). The rules are the same as for funding under condition A, seeVCM8154 and VCM8160.

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