Introduction to the Venture Capital Schemes manual: converting from the old Venture Capital Schemes manual
The old and new VCM: origins and destinations
This guidance was rewritten in 2012. Most of the content of the VCM has not changed, but it has been substantially re-ordered to reflect the structure of the legislation following the Tax Law Rewrite Project. There is some new material following recent changes to legislation.
It is not practical to provide a page-by-page guide to show how the former guidance has been re-arranged in the new guidance. But the table below gives a general indication of the sources and destination of the guidance.
|Subject||Old VCM||New VCM|
|How to use the venture capital schemes manual||10070||VCM1040|
|What are the venture capital schemes?||10010||VCM2010|
|Aim of the venture capital schemes||10020||VCM2020|
|Outline history of the venture capital schemes||10030||VCM2030|
|Similarities and differences of the four venture capital schemes||10040||VCM2040|
|Small Company Enterprise Centre||10050||VCM2070|
|Enterprise Investment Scheme||19900||VCM10000|
|Venture Capital Trust Scheme||59000||VCM50000|
|Share Loss Relief||45000||VCM70000|
|Corporate Venturing Scheme||50000||VCM90000|