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 |
