VCM57000 - VCT: VCT mergers: contents
| VCM57010 | Overview |
| VCM57020 | To what transactions do the rules apply? |
| VCM57030 | HMRC approval: criteria |
| VCM57040 | HMRC approval: application procedure |
| VCM57050 | ‘Front-end’ income tax relief |
| VCM57060 | 70%, 30% or 70% & 15% tests and ITA07/S274 and S275 |
| VCM57070 | Preservation of reliefs etc |
| VCM57080 | Valuation of successor company's investments |
