VCM69500 - Venture capital trust (VCT) scheme: Mergers: Contents


VCM69510 Overview
VCM69520 To what transactions do the rules apply?
VCM69530 HMRC approval - criteria
VCM69540 HMRC approval - application procedure
VCM69550 “Front-end” income tax relief
VCM69560 The 70%, 30%/70% & 15% tests and ITA 2007/Ss274 and 275
VCM69570 Preservation of reliefs etc
VCM69580 Valuation of successor company's investments