VCM62540 - VCT scheme: qualifying holdings: liaison with CT&VAT (Technical)
A VCT has to make a return to the Small Company Enterprise
Centre dealing with its accounts of all investments which it
believes to be qualifying holdings (see
VCM62110).
If you discover that a holding which originally qualified has
ceased to do so - for example, because of a change in the nature of
the trade - you should send a report to CT&VAT (Technical).
