| VCM43010 | Introduction |
| VCM43050 | Qualifying gains |
| VCM43100 | Extended qualifying holding period |
| VCM43200 | Period when no shares held |
| VCM43300 | Further deferrals |
| VCM43400 | VCT investments |
| VCM43500 | Chargeable event other than a disposal |
| VCM43550 | Chargeable event other than a disposal: example |
| VCM43600 | Business or non-business asset |
| VCM43650 | Business or non-business asset: example 1 |
| VCM43660 | Business or non-business asset: example 2 |
