VCM66000 - VCT: disposal relief: contents

VCM66010Introduction
VCM66050Exemption from CGT
VCM66070Relief on disposals
VCM66300Acquisitions over permitted maximum
VCM66600Share pooling
VCM66650Share pooling: example
VCM66700Share identification rules
VCM66750Shares acquired before/after approval: example
VCM66800Shares acquired in excess of permitted maximum: example
VCM66850Shares acquired in excess of permitted maximum: same day acquisitions
VCM66900Loss of VCT approval: provisional approval
VCM66910Loss of VCT approval: full approval
VCM66920Loss of VCT approval: effect of
VCM66950Loss of VCT approval: VCT status regained