VCM10070 - Introduction: how to use the venture capital schemes manual
This manual covers all aspects of the four venture capital schemes which are currently in force. It does not, however, provide comprehensive information about provisions which were superseded on or before 5 April 1998.
If you want to get an overview of the schemes and find out the similarities and differences between them, use the opening sections of the manual, which are listed below. Each of these sections starts with its own table of contents.
| VCM12000 onwards | The nature of the shares, the process of subscription and issue of the shares, and the way the money raised by the issue is used |
| VCM15000 onwards | The nature of the company invested in |
| VCM17000 onwards | Qualifying trades |
If you want to look at the rules of one particular scheme, go to the following sections of the manual:
| VCM20000 onwards | Enterprise Investment Scheme (EIS) |
| VCM45000 onwards | Relief for capital losses (VC loss relief) |
| VCM50000 onwards | Corporate Venturing Scheme (CVS) |
| VCM62000 onwards | Venture Capital Trust (VCT) scheme |
Again, each section of the manual starts with its own table of
contents.
If you want to look at the EIS only,
VCM20010 explains the arrangement of the
sections dealing with the scheme.
