VCM91000 - CVS: investors and reliefs: contents

1. VCM91010

   Introduction
2. VCM91020

   Advance clearance
3. VCM91030

   Statutory procedure
4. VCM91040

   Organisation of work
5. VCM91050

   Qualification period
6. VCM91060

   No material interest
7. VCM91070

   Material interest - connected persons and associates
8. VCM91080

   Material interest - indirect possession and entitlement to acquire
9. VCM91090

   Arrangements for reciprocal investment
10. VCM91100

    No control conditions
11. VCM91110

    Relevant preference shares
12. VCM91120

    Dividends of a pre-determined amount
13. VCM91130

    Non-financial activities requirement - general
14. VCM91140

    Non-financial activities requirement – single company - definition of non-financial trade
15. VCM91150

    Non-financial activities requirement - parent company
16. VCM91160

    Non-financial activities requirement - group company
17. VCM91170

    Substantial part
18. VCM91180

    Shares to be a chargeable asset
19. VCM91190

    Purpose of making the investment
20. VCM91200

    Investment relief - amount of
21. VCM91210

    Investment relief - how to claim
22. VCM91220

    Investment relief - time limit for claims
23. VCM91230

    Investment relief - examination of claims
24. VCM91240

    Reduction or withdrawal of relief
25. VCM91250

    Notification of breach of conditions
26. VCM91260

    Disposal of shares
27. VCM91270

    Reduction of relief on disposal
28. VCM91280

    Attribution of relief and identification of shares
29. VCM91290

    Effect of a grant of an option
30. VCM91300

    Receipt of value - general
31. VCM91310

    Receipt of value - circumstances
32. VCM91320

    Receipt of value - qualifying payments
33. VCM91330

    Receipt of value - insignificant value
34. VCM91340

    Receipt of value - replacement value
35. VCM91350

    Receipt of value - reduction of relief
36. VCM91360

    Repayment of share capital
37. VCM91370

    Withdrawal of investment relief - procedure
38. VCM91380

    Withdrawal of investment relief - time limits
39. VCM91390

    Withdrawal of investment relief - interest