Below are details of the amendments that were published on 6 September 2006 (see the update index for all updates)
| Section | Title and details of the update |
| VCM60000 | VCT scheme: general:
contents.
Addition of new pages 60135, 60422/24/26/28 to table of contents. |
| VCM60110 | VCT scheme: general:
approval: conditions for full approval.
New paragraph beginning ‘With effect from……’ after table. |
| VCM60120 | VCT scheme: general:
approval: conditions for provisional approval.
New paragraph beginning ‘With effect from…..’ before last two bullets. |
| VCM60135 | VCT scheme: general:
approval: 70% investments in qualifying holdings.
New page. |
| VCM60150 | VCT scheme: general:
approval: value of a holding.
Cross reference changes in first paragraph. |
| VCM60160 | VCT scheme: general:
approval: 15% value test.
Addition of last two paragraphs. |
| VCM60420 | VCT scheme: general:
inadvertent breach of approval conditions: circumstances in which a
breach can occur.
Page renamed and completely revised. |
| VCM60422 | VCT scheme: general:
inadvertent breach of approval conditions: circumstances in which
approval will not be withdrawn.
New page. |
| VCM60424 | VCT scheme: general:
inadvertent breach of approval conditions: meaning of
‘inadvertent’.
New page. |
| VCM60426 | VCT scheme: general:
inadvertent breach of approval conditions: notification of breach.
New page. |
| VCM60428 | VCT scheme: general:
inadvertent breach of approval conditions: correction without
delay.
New page. |
