VCM - Recent changes to this manual
The chapter VCM64000 - VCM64200 has been revamped. The guidance
is largely unchanged but minor changes to detail have been made
throughout to reflect Business Tax manual standards. In particular
references to statute have been changed to ensure that they are
shown in standard form. In addition the three paragraphs listed
below have more substantial changes as indicated.
Below are details of the amendments that were published on 12
May 2004 (see the
update index for all updates).
| Section | Title and details of update |
| VCM64000 | VCT scheme: reliefs:
Table of contents
Changes to page descriptions throughout in both the table of contents and on the relevant individual page |
| VCM64030 | VCT: 'Front-end' Income
Tax relief: how relief is calculated
Deletion of “(this includes MCA* but not PA)” from fourth bullet point Deletion of penultimate paragraph which read “* For 2000/01 and later years the taxpayer or their spouse must have been born before 6 April 1935 to qualify.” |
| VCM64080 | VCT: 'Front-end' Income
Tax relief: assessments and claims cases
First two sub-headings changed |
