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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Venture Capital Trusts

For information on the capital gains aspects of Venture Capital Trusts please refer to the Venture Capital Manual:

VCM66000 - 67999 VCT disposal relief (CGT exemption)

VCM68000 - 69999 VCT deferral relief