Index Venture capital schemes manual: Main contents
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Many of the statutory references appearing in VCM are to the Income Tax Act (ITA) 2007. However, where this simply replaced legislation in the Income and Corporation Taxes Act (ICTA) 1988, for the time being the old ICTA references are also shown.
Chapters 45000-49000, covering loss relief, are currently being rewritten and reorganised, and the current version still only has the old ICTA references. The revised chapters, incorporating the ITA references, are expected to be published in summer 2009.
| VCM10000 | Introduction |
| VCM12000 | The investment process |
| VCM15000 | Investee companies |
| VCM17000 | Qualifying trades |
| VCM19900 | Enterprise investment scheme (EIS) |
| VCM45000 | VC loss relief: general |
| VCM47000 | VC loss relief: mixed holdings |
| VCM48000 | VC loss relief: special rules following share reorganisations etc |
| VCM49000 | VC loss relief - companies |
| VCM50000 | CVS - general (applies only in respect of shares issued on or before 31 March 2010) |
| VCM50300 | CVS - investors and reliefs |
| VCM55000 | CVS - loss relief |
| VCM57000 | CVS - deferral relief |
| VCM59000 | Venture capital trust (VCT) scheme |
