| VCM50310 |
Introduction |
| VCM50320 |
Advance clearance |
| VCM50330 |
Statutory procedure |
| VCM50340 |
Organisation of work |
| VCM50350 |
Qualification period |
| VCM50360 |
No material interest |
| VCM50370 |
Material interest - connected persons and associates |
| VCM50380 |
Material interest - indirect possession and entitlement to acquire |
| VCM50390 |
Arrangements for reciprocal investment |
| VCM50400 |
No control conditions |
| VCM50410 |
Relevant preference shares |
| VCM50420 |
Dividends of a pre-determined amount |
| VCM50430 |
Non-financial activities requirement - general |
| VCM50440 |
Non-financial activities requirement - single company - definition of non-financial trade |
| VCM50450 |
Non-financial activities requirement - parent company |
| VCM50460 |
Non-financial activities requirement - group company |
| VCM50470 |
Substantial part |
| VCM50480 |
Shares to be a chargeable asset |
| VCM50490 |
Purpose of making the investment |
| VCM50500 |
Investment relief - amount of |
| VCM50510 |
Investment relief - how to claim |
| VCM50520 |
Investment relief - time limit for claims |
| VCM50530 |
Investment relief - examination of claims |
| VCM50540 |
Reduction or withdrawal of relief |
| VCM50550 |
Notification of breach of conditions |
| VCM50560 |
Disposal of shares |
| VCM50570 |
Reduction of relief on disposal |
| VCM50580 |
Attribution of relief and identification of shares |
| VCM50590 |
Effect of a grant of an option |
| VCM50600 |
Receipt of value - general |
| VCM50610 |
Receipt of value - circumstances |
| VCM50620 |
Receipt of value - qualifying payments |
| VCM50630 |
Receipt of value - insignificant value |
| VCM50640 |
Receipt of value - replacement value |
| VCM50650 |
Receipt of value - reduction of relief |
| VCM50660 |
Repayment of share capital |
| VCM50670 |
Withdrawal of investment relief - procedure |
| VCM50680 |
Withdrawal of investment relief - time limits |
| VCM50690 |
Withdrawal of investment relief - interest |
