VCM68170 - VCT: deferral relief: deemed disposals

TCGA92/SCH5C/PARA3 (6)

The reference to disposals in VCM68160 includes deemed disposals such as negligible value claims. It does not include the deemed disposal which occurs when a VCT loses its approval, see VCM66920. This event is covered by (f) in VCM68160.