| VCM38010 |
Introduction and qualifying gains |
| VCM38020 |
Qualifying investments |
| VCM38030 |
Qualifying time |
| VCM38040 |
Qualifying investors |
| VCM38050 |
Qualifying company |
| VCM38060 |
Eligible shares |
| VCM38070 |
Meaning of termination date |
| VCM38100 |
How deferral relief is allowed |
| VCM38110 |
Time limit for claim |
| VCM38120 |
Postponement application |
| VCM38200 |
When is the deferred gain brought back into charge? |
| VCM38210 |
When is the deferred gain brought back into charge? - shareholder becomes non-resident |
| VCM38220 |
When is the deferred gain brought back into charge? - death |
| VCM38225 |
When is the deferred gain brought back into charge? - tranche size exceeded |
| VCM38250 |
How much of the deferred gain becomes assessable? |
| VCM38280 |
Identification of disposals |
| VCM38290 |
Identification of disposals - examples |
| VCM38400 |
Losses |
| VCM38450 |
Who is assessable? |
| VCM38500 |
Claims procedure |
| VCM38550 |
Individual clearance request |
| VCM39000 |
Share reorganisation |
| VCM39200 |
Share exchanges |
| VCM39250 |
Meaning of corresponding description |
| VCM39300 |
Share exchanges - example |
| VCM39400 |
Reinvestment in the same company |
| VCM39500 |
Pre-arranged exits |
| VCM39550 |
Put and call options |
| VCM39600 |
Meaning of relevant period |
| VCM40000 |
Value received by investor |
| VCM40050 |
Length of period |
| VCM40100 |
Meaning of receiving value and amount of value received |
| VCM40150 |
Meaning of ordinary trade debt |
| VCM40160 |
Meaning of qualifying payment |
| VCM40170 |
Qualifying benefits |
| VCM40180 |
Indirect receipt by investor |
| VCM40190 |
Meaning of associate |
| VCM40300 |
Receipts of insignificant value |
| VCM40350 |
Receipts of insignificant value - examples |
| VCM40500 |
Replacement value - receipt of |
| VCM40550 |
Replacement value - meaning of qualifying receipt |
| VCM40560 |
Replacement value - amount of |
| VCM40570 |
Replacement value - indirect receipt of |
| VCM40700 |
Value received by another person |
| VCM40750 |
Return of value to be disregarded |
| VCM40780 |
Value received by another person - insignificant amounts |
| VCM40850 |
Investment linked loans |
| VCM40900 |
Information requirements |
| VCM41000 |
Inspector’s power to require information |
| VCM41200 |
Procedure where relief is no longer due |
| VCM41500 |
Trustees |
| VCM41550 |
Trustees - basis of restriction |
| VCM41600 |
Trustees - examples |
| VCM41650 |
Trustees - anti-avoidance |
