VCM50000 - Venture capital trusts: contents
| VCM50010 | Overview of the VCT scheme |
| VCM50020 | Small Companies Enterprise Centre |
| VCM51000 | Investor income tax reliefs |
| VCM52000 | Investor CG disposal relief |
| VCM53000 | Investor CG deferral relief |
| VCM54000 | VCT approval |
| VCM55000 | VCT qualifying holdings |
| VCM56000 | VCT winding-up |
| VCM57000 | VCT mergers |
| VCM58000 | VCT returns |
Note: Deferral relief does not apply in respect of shares issued after 5 April 2004.
