Index Venture Capital Schemes Manual: Main Contents
Updates to this Guidance | Search this Manual
Many of the statutory references used in this manual are to the Income Tax Act (ITA) 2007. However, where this simply replaced legislation in the Income and Corporation Taxes Act (ICTA) 1988, for the time being the old ICTA references are also shown.
Chapters 45000-49000, covering loss relief, are currently being rewritten and reorganised, and the current version still only has the old ICTA references. The revised chapters, incorporating the ITA references, are expected to be published in summer 2009.
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Introduction |
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The investment process |
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Investee companies |
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Qualifying trades |
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EIS: general |
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EIS: income tax relief |
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EIS: disposal relief |
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EIS: deferral relief: shares issued before 6 April 1998 |
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EIS: deferral relief: shares issued on or after 6 April 1998 |
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EIS: taper relief for serial investments |
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VC loss relief: general |
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VC loss relief: mixed holdings |
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VC loss relief: special rules following share reorganisations etc |
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VC loss relief: companies |
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CVS: general |
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CVS: investors and reliefs |
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CVS: loss relief |
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CVS: deferral relief |
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VCT scheme: general |
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VCT scheme: qualifying holdings |
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VCT scheme: reliefs |
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VCT: disposal relief |
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VCT: deferral relief |
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VCT: winding-up |
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VCT: mergers |
