VCM60100 - Venture capital trust (VCT) scheme: General: Approval - introduction

VCTs are approved by Small Companies Enterprise Centre 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.

Any breach of the conditions after approval has been granted should be reported to CT&VAT at Room 3/64, 100 Parliament Street, London, SW1A 2BQ. See VCM60420 for further information about breaches of the conditions.