VCM68830 - VCT: deferral relief: statistical report

Whenever a claim to deferral relief is agreed a statistical report should be made to KAI Analysis by the office dealing with the claimant’s affairs. The form of the report required is at Appendix 6 of the CG Manual.

A copy of the report form can also be used as a permanent record of the relief given.

VCT deferral relief is abolished for shares issued after 5 April 2004.