VCM68000 - VCT: deferral relief: contents

VCM68010Introduction
VCM68020Which gains qualify?
VCM68030Which investments qualify?
VCM68040Which individuals qualify?
VCM68050What are the relevant time limits for making the subscription?
VCM68060HMRC power to extend time limits
VCM68100Interaction with disposal relief
VCM68150How is the relief given?
VCM68160When is the deferred gain brought back into charge?
VCM68170Deemed disposals
VCM68180Share exchanges: where original shares have disposal relief
VCM68190Share exchanges: where original shares do not have disposal relief
VCM68200Individual becomes non-resident
VCM68210Death
VCM68250How much of the deferred gain is brought back into charge?
VCM68300Disposals
VCM68320Share identification rules
VCM68350Share exchanges: retention of shares
VCM68500Emigration or loss of approval
VCM68550Withdrawal or reduction of ‘front-end’ income tax relief
VCM68600Share exchanges: where TCGA92/S135 or S136 apply
VCM68700To whom does the chargeable gain accrue?
VCM68800Procedure for claims
VCM68810Time limits for claims
VCM68820Postponement applications
VCM68830Statistical report
VCM68900Different categories of shares
VCM68910Rights issues
VCM68920Share exchanges: company reconstruction
VCM68930Bonus issues and share reorganisations


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