| VCM25010 |
Structure of the guidance |
| VCM25020 |
Introduction |
| VCM25030 |
Identity of the investor |
| VCM25040 |
Qualifying for relief |
| VCM25045 |
Connection with the company |
| VCM25200 |
Associates - of individuals |
| VCM25210 |
Associates - “interested in” |
| VCM25220 |
Associates - trustees |
| VCM25300 |
Eligibility for relief |
| VCM25310 |
Replacement capital |
| VCM25400 |
Amount of relief |
| VCM25410 |
Year for which relief is due |
| VCM25420 |
Minimum subscription |
| VCM25430 |
Limit on relief |
| VCM25440 |
Investments made through an approved investment fund |
| VCM25450 |
Claiming relief - conditions |
| VCM25460 |
Claiming relief - person entitled |
| VCM25470 |
Claiming relief - method of |
| VCM25480 |
Claiming relief - shares treated as issued in previous year |
| VCM25490 |
Claiming relief - examining claims |
| VCM25500 |
Claiming relief - action after receipt |
| VCM25510 |
Claiming relief - refusal of claims |
| VCM26000 |
Reduction and withdrawal of relief |
| VCM26010 |
Effect of a disposal |
| VCM26020 |
Relief attributable to shares |
| VCM26030 |
Meaning of disposal |
| VCM26040 |
Consequences of disposal |
| VCM26050 |
Transfers between spouses or civil partners |
| VCM26080 |
Rules for identifying shares on a disposal |
| VCM26090 |
Identifying shares - bonus issue |
| VCM26100 |
Amount of reduction of relief on disposal |
| VCM26110 |
Part disposals |
| VCM26200 |
Failure to meet conditions |
| VCM26210 |
Report of events resulting in withdrawal |
| VCM26300 |
Value received - outline |
| VCM26310 |
Value received - insignificant amount |
| VCM26320 |
Value received - circumstances and amount |
| VCM26330 |
Value received - sale of shares to person connected with company |
| VCM26340 |
Value received - replacement value |
| VCM26350 |
Value received - replacement in cash |
| VCM26360 |
Value received - amount of reduction of relief |
| VCM26400 |
Purchase of shares by company from “no relief” member |
| VCM26410 |
Purchase of shares by company from “no relief” member - exceptions |
| VCM26420 |
Purchase of shares by company from “no relief” member - insignificant amounts |
| VCM26500 |
Withdrawal or reduction of relief - information powers |
| VCM26510 |
Withdrawal or reduction of relief - notifying the local office |
| VCM26520 |
Withdrawal or reduction of relief - disputed cases |
| VCM26530 |
Withdrawal or reduction of relief - method of |
| VCM26540 |
Withdrawal or reduction of relief - time limit |
| VCM26550 |
Interest charged on withdrawal assessments |
