| VCM20010 |
Structure of the scheme and the guidance |
| VCM20020 |
Qualifying business activities |
| VCM20025 |
Research and development |
| VCM20030 |
Preparing to carry on a trade |
| VCM20040 |
Options over shares |
| VCM20050 |
Loan-linked investments |
| VCM20060 |
Arrangements to reduce risk - general |
| VCM20065 |
Arrangements to reduce risk - pre-arranged exits |
| VCM20070 |
Arrangements to reduce risk - underpinning value |
| VCM20500 |
Company invested in - general |
| VCM20510 |
Company invested in - independence rule |
| VCM20520 |
Company invested in - meaning of “control” in independence rule |
| VCM20550 |
Company invested in - exchange for shares in new holding company |
| VCM20600 |
Qualification periods |
| VCM21000 |
Procedure - outline |
| VCM21010 |
Procedure - requests for advance assurance - general |
| VCM21020 |
Procedure - requests for advance assurance - information needed |
| VCM21030 |
Procedure - requests for advance assurance - dealing with |
| VCM21040 |
Procedure - requests for advance assurance - responding to |
| VCM21050 |
Procedure - the company's statement on form EIS1 |
| VCM21060 |
Procedure - examining form EIS1 |
| VCM21070 |
Procedure - examining form EIS1 - value received |
| VCM21080 |
Procedure - authorising the issue of certificates |
| VCM21090 |
Procedure - action in office dealing with the company on receiving form EIS3 or EIS3 (internal) |
| VCM21100 |
Procedure - refusal to authorise issue of forms EIS3 |
| VCM21110 |
Procedure - examination of accounts |
| VCM21500 |
Investment funds - nominee holdings |
| VCM21510 |
Investment funds - approval of |
| VCM21520 |
Investment funds - procedure |
