VCM60100 - VCT scheme: general: approval: introduction

VCTs are approved by CT&VAT, London on behalf of HMRC. Any application for approval or enquiry about the conditions for approval should be sent there - see VCM60010 for the address.

The conditions for:

  • full approval are at VCM60110, and for
  • ‘provisional’ approval at VCM60120.