VCM69000 - Venture capital trust (VCT) scheme: Winding up: Contents
| VCM69010 | Introduction |
| VCM69020 | Prescribed winding-up period |
| VCM69030 | “Front-end” income tax relief |
| VCM69040 | Exemption from CGT |
| VCM69050 | Deferral relief |
| VCM69100 | Chargeable gains exemption for VCT-in-liquidation |
| VCM69200 | Assets transferred from VCT-in-liquidation to a VCT |
| VCM69210 | Limit of value on assets transferred from VCT-in-liquidation to a VCT |
