VCM69000 - VCT: winding up: contents

VCM69010Introduction
VCM69020Prescribed winding-up period
VCM69030‘Front-end’ income tax relief
VCM69040Exemption from CGT
VCM69050Deferral relief
VCM69100Chargeable gains exemption for VCT-in-liquidation
VCM69200Assets transferred from VCT-in-liquidation to a VCT
VCM69210Limit of value on assets transferred from VCT-in-liquidation to a VCT


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