VCM60030 - VCT scheme: general: the legislation

VCTs were introduced by legislation in FA95/S70 - S73 and FA95/SCH14 - 16. The legislation is at:

• ITA/Part 6 Chapter 1 to 6
• TCGA92/S100, TCGA92/S151A - B; and
• TCGA92/SCH5C.

This is supported by:

• The VCT Regulations 1995 (SI1995/1979), and

The VCT (Amendment) Regulations 1999 (SI1999/819)