Index Venture Capital Schemes Manual: Main Contents

Updates to this Guidance

The manual has been updated to take account of changes introduced by Finance Act 2007, and the rewrite of much of the legislation relating to the EIS and VCTS. As a result of the rewrite, much of the legislation is now in ITA (income Tax Act 2007) instead of ICTA (Income and corporation Taxes Act 1988). The new ITA statutory references are now shown, although for the time being the ICTA references are also being retained.

Chapters 45000-49000, covering loss relief, are still to be updated, which is being done as part of a more comprehensive reorganisation of those chapters. These will be published later in 2008.