VCM50300 - CVS: investors and reliefs: contents

VCM50310Introduction
VCM50320Advance clearance
VCM50330Statutory procedure
VCM50340Organisation of work
VCM50350Qualification period
VCM50360No material interest
VCM50370Material interest: connected persons and associates
VCM50380Material interest: indirect possession and entitlement to acquire
VCM50390Arrangements for reciprocal investment
VCM50400No control conditions
VCM50410Relevant preference shares
VCM50420Dividends of a pre-determined amount
VCM50430Non-financial activities requirement: general
VCM50440Non-financial activities requirement: single company: definition of non-financial trade
VCM50450Non-financial activities requirement: parent company
VCM50460Non-financial activities requirement: group company
VCM50470Substantial part
VCM50480Shares to be a chargeable asset
VCM50490Purpose of making the investment
VCM50500Investment relief: amount of
VCM50510Investment relief: how to claim
VCM50520Investment relief: time limit for claims
VCM50530Investment relief: examination of claims
VCM50540Reduction or withdrawal of relief
VCM50550Notification of breach of conditions
VCM50560Disposal of shares
VCM50570Reduction of relief on disposal
VCM50580Attribution of relief and identification of shares
VCM50590Effect of a grant of an option
VCM50600Receipt of value: general
VCM50610Receipt of value: circumstances
VCM50620Receipt of value: qualifying payments
VCM50630Receipt of value: insignificant value
VCM50640Receipt of value: replacement value
VCM50650Receipt of value: reduction of relief
VCM50660Repayment of share capital
VCM50670Withdrawal of investment relief: procedure
VCM50680Withdrawal of investment relief: time limits
VCM50690Withdrawal of investment relief: interest


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