SolvedVCMUPDATE091127 | Recent changes to this guidance
From HM Revenue & Customs · Venture Capital Schemes Manual
Below are details of the amendments that were published on 27 November 2009
(see the update index for all updates)
| Section | Details of update |
| VCM25080 | Changes to clarify the circumstances in which an issue of shares to a ‘business angel’ director may qualify for relief. |
| VCM26530 | Changed to outline the mechanism by which EIS relief is to be withdrawn, following withdrawal of COP. |