VCM  - Recent changes to this Manual

Below are details of the amendments that were published on 8 March 2006 (see the update index for all updates).

Please note that updates are made to the Internet copy of manuals a week or so after they are made to the version on the Inland Revenue internal Intranet.

SectionTitle and details of the update
VCM10050Updated for departmental name changes.
VCM10060Updated for departmental name changes.
VCM12060Updated for departmental name changes.
VCM12150Updated for departmental name changes.
VCM15020Updated for departmental name changes.
VCM17060Updated for departmental name changes.
VCM17090Updated for departmental name changes.

VCM20020

Updated for departmental name changes.

VCM21010

Updated for departmental name changes.

VCM21110

Updated for departmental name changes.

VCM21510

Updated for departmental name changes.

VCM21520

Updated for departmental name changes.

VCM25000

Heading of VCM26050 in table of contents changed.

VCM25080

Updated for departmental name changes.

VCM25140

Updated for departmental name changes.

VCM25200

Updated for Civil Partnerships Act.

VCM25460

Updated for Civil Partnerships Act.

VCM26010

Updated for Civil Partnerships Act.

VCM26050

Updated for Civil Partnerships Act.

VCM26080

Updated for Civil Partnerships Act.

VCM26310

Updated for departmental name changes.

VCM26420

Updated for departmental name changes.

VCM26460

Updated for departmental name changes.

VCM26530

Updated for Civil Partnerships Act.

VCM32300

Updated for departmental name changes.

VCM35040

Updated for departmental name changes.

VCM35200

Updated for Civil Partnerships Act.

VCM36300

Updated for Civil Partnerships Act.
VCM38030Updated for departmental name changes.
VCM38200Updated for Civil Partnerships Act.
VCM38450Updated for Civil Partnerships Act.
VCM38500Revisions throughout to tidy up EIS deferral relief claim procedure.
VCM39200Updated for departmental name changes.
VCM40900Updated for Civil Partnerships Act.
VCM45020Updated for departmental name changes.
VCM45100Updated for Civil Partnerships Act.
VCM45200Updated for Civil Partnerships Act.
VCM46400Updated for departmental name changes.
VCM49400Updated for departmental name changes.
VCM50060Updated for departmental name changes.
VCM50100Updated for Civil Partnerships Act.
VCM50320Updated for departmental name changes.
VCM50400Updated for Civil Partnerships Act.
VCM50490Updated for departmental name changes.
VCM50630Updated for departmental name changes.
VCM55010New second paragraph beginning ‘If the shareholding…..’ covering the interaction between the CVS and the substantial shareholdings exemption. Sentence also added to the example.
VCM60010Updated for departmental name changes.
VCM60020Updated for departmental name changes.
VCM60100Updated for departmental name changes.
VCM60156Updated for departmental name changes.
VCM60170Incorporation of loan relationship and derivative rules in 15% income retention test by the addition of six new paragraphs.
VCM60420Updated for departmental name changes.
VCM60710Updated for departmental name changes.
VCM64000Titles of VCM64020, VCM64030 and VCM64070 amended.
VCM64020Revisions throughout for greater clarity.
VCM64030Substantially revised by way of additional explanation of how relief is claimed and how it is calculated, incorporating 40% relief
VCM64070Examples comprehensively revised.
VCM64080Amendment of example from 20% to 40% VCT tax relief
VCM64110Updated for departmental name changes and for Civil Partnerships Act.
VCM68050Updated for departmental name changes.
VCM68160Updated for Civil Partnerships Act.
VCM68210Updated for Civil Partnerships Act.
VCM68700Updated for Civil Partnerships Act.
VCM69010Updated for departmental name changes.
VCM69520Updated for departmental name changes.
VCM69530Updated for departmental name changes.
VCM69540Updated for departmental name changes.

 

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