VCM10010 - Introduction: what are the venture capital schemes?

The schemes which we refer to as the venture capital schemes are:

• the Enterprise Investment Scheme (EIS),
• the Venture Capital Trust scheme (VCT scheme),
• the Corporate Venturing Scheme (CVS),
• relief for capital losses (VC loss relief).

These schemes can be grouped together because they have similar aims and have certain legislative features in common.