VCM62000 - VCT scheme: qualifying holdings: contents

VCM62010Introduction
VCM62020Requirements
VCM62030Minimum equity content
VCM62040Guaranteed loans
VCM62050Securities
VCM62100Method of acquisition
VCM62110Amount of holding which qualifies
VCM62120Maximum qualifying investment
VCM62150Employment of money raised: general
VCM62151Employment of money raised: initial period
VCM62152Employment of money raised: second period
VCM62153Employment of money raised: third period
VCM62160Requirements regarding trade
VCM62170Company using the money
VCM62180Activity at time of investment
VCM62300Time when requirements to be satisfied
VCM62310Nature of investee company
VCM62330Control by another company
VCM62332Meaning of 'control'
VCM62334Relevant fixed rate preference shares
VCM62336Meaning of 'connected'
VCM62350Exchange for shares in new holding company
VCM62360Effect of 'conversion'
VCM62370Effect of reorganisation
VCM62380Exchange of shares or securities for shares or securities in same company
VCM62400Exchange of shares or securities for shares or securities in another company
VCM62420Scheme of reconstruction involving issue of shares or securities
VCM62440Company reconstructions and reorganisations: definition of fully tradeable
VCM62500Requests for advance assurances
VCM62510Requests for advance assurances: information needed
VCM62515Requests for advance assurances: dealing with requests
VCM62520Requests for advance assurances: responding to requests
VCM62530Examination of accounts
VCM62540Liaison with CT&VAT


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