VCM62330 - VCT scheme: qualifying holdings: control by another company

ITA/S296 The company must not be under the control of another company, or of another company and any other person or persons connected with that company (see VCM62332 and VCM62336 regarding the meaning of ‘control' and ’connected'). And there must not be any arrangements by virtue of which this rule could be breached, either currently or at any future date. (However, arrangements of the type described at VCM62350 are to be ignored.)