| VCM60010 | Administration,
information, & inquiries |
| VCM60020 | What is a VCT? |
| VCM60030 | The legislation |
| VCM60100 | Approval:
introduction |
| VCM60110 | Approval: conditions for
full approval |
| VCM60120 | Approval: conditions for
provisional approval |
| VCM60130 | Approval: the nature of
income condition |
| VCM60135 | Approval: 70% qualifying
holdings condition |
| VCM60136 | VCT scheme: general:
approval: 70% qualifying holdings condition: disregard of
disposals |
| VCM60137 | VCT scheme: general:
approval: 70% qualifying holdings condition: disregard of
disposals: example |
| VCM60138 | VCT scheme: general:
approval: 70% qualifying holdings condition: disregard of
disposals: qualifying holdings received |
| VCM60139 | VCT scheme: general:
approval: 70% qualifying holdings condition: disregard of
disposals: further share issues, multiple disposals and
mergers |
| VCM60140 | Approval: 30% eligible
shares condition |
| VCM60150 | Approval: value of a
holding |
| VCM60152 | Exchange of shares or
securities in same company: valuation of new holding |
| VCM60153 | Exchange of shares or
securities in same company: valuation of retained shares |
| VCM60154 | Exchange of shares or
securities for those in another company: valuation of the new
holding |
| VCM60155 | Reconstruction involving
the issue of shares or securities: valuation of the new
holding |
| VCM60156 | Share exchanges and
reconstructions: earn-outs |
| VCM60157 | Issue of shares or
securities: apportioning value |
| VCM60160 | Approval: 15% holding
limit condition |
| VCM60170 | Approval: income
retention condition |
| VCM60180 | Approval: further share
issues and the 70% and 30% tests |
| VCM60300 | Applications for
approval: how to apply |
| VCM60310 | Applications for
approval: full approval |
| VCM60320 | Applications for
approval: provisional approval |
| VCM60330 | Applications for
approval: declarations |
| VCM60340 | Applications for
approval: informal application for provisional approval |
| VCM60350 | Applications for
approval: approval notices |
| VCM60360 | Applications for
approval: refusal |
| VCM60370 | Applications for
approval: provisional approval becoming full |
| VCM60400 | Maintaining approval:
where full approval given |
| VCM60410 | Maintaining approval:
where provisional approval given |
| VCM60420 | Inadvertent breach of
approval conditions: circumstances in which a breach can occur |
| VCM60422 | Inadvertent breach of
approval conditions: circumstances in which approval will not be
withdrawn |
| VCM60424 | Inadvertent breach of
approval conditions: meaning of ‘inadvertent’ |
| VCM60426 | Inadvertent breach of
approval conditions: notification of breach |
| VCM60428 | Inadvertent breach of
approval conditions: correction without delay |
| VCM60500 | Withdrawal of approval:
when approval may be withdrawn |
| VCM60510 | Withdrawal of approval:
breach of approval conditions |
| VCM60520 | Withdrawal of approval:
effects of the withdrawal of full approval |
| VCM60530 | Withdrawal of approval:
effects of the withdrawal of provisional approval |
| VCM60540 | Withdrawal of approval:
withdrawal notices |
| VCM60600 | Return of investments
made by VCT |
| VCM60610 | Return of investments
made by VCT: details in the return |
| VCM60620 | Return of investments
made by VCT: identifying investments funded by different issues of
shares |
| VCM60622 | VCT scheme: general:
return of investments made by VCT: identifying investments funded
by different issues of shares: protected money |
| VCM60624 | VCT scheme: general:
return of investments made by VCT: identifying investments funded
by different issues of shares: completing the return |
| VCM60626 | VCT scheme: general:
return of investments made by VCT: identifying investments funded
by different issues of shares: further issues |
| VCM60628 | VCT scheme: general:
return of investments made by VCT: identifying investments funded
by different issues of shares: record keeping |
| VCM60629 | VCT scheme: general:
return of investments made by VCT: identifying investments funded
by different issues of shares: interaction of protected money and
further issue |
| VCM60700 | Return of amounts
subscribed for eligible shares |
| VCM60710 | Return of amounts
subscribed for eligible shares: format of return |
