VCM69500 - VCT: mergers: contents

VCM69510Overview
VCM69520To which the rules apply
VCM69530HMRC approval: criteria
VCM69540HMRC approval: application procedure
VCM69550‘Front-end’ income tax relief
VCM69560The 70%, 30% & 15% tests and Part 6 Chapter 4
VCM69570Preservation of reliefs etc
VCM69580Valuation of successor company's investments


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