VCM10010 - Introduction: What are the venture capital schemes?

The schemes which we refer to as the venture capital schemes are:

• the Enterprise Investment Scheme (EIS),
• the Venture Capital Trust scheme (VCT scheme),
• the Corporate Venturing Scheme (CVS),
• relief for capital losses (VC loss relief).

These schemes can be grouped together because they have similar aims and have certain legislative features in common.

CVS has ceased for new investments made after 31 March 2010. Investments made before that date continue to attract relief as long as the relevant conditions are met for the qualification period.