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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
, see all updates

Background to Venture Capital Schemes: abbreviations used

The following abbreviations are used in the Venture Capital Schemes Manual:

CG Capital Gains
   
CGT Capital Gains Tax
CT Corporation Tax
CTA09 Corporation Tax Act 2009
CTA10 Corporation Tax Act 2010
CVS Corporate Venturing Scheme
EIS Enterprise Investment Scheme
ESC Extra Statutory Concession
FA Finance Act
ICTA88 Income & Corporation Taxes Act 1988
ITA07 Income Tax Act 2007
PAYE Pay As You Earn
SA Self-assessment
SCEC Small Companies’ Enterprise Centre
SEIS Seed Enterprise Investment Scheme
SLR Share Loss Relief
SP Statement of Practice
TB Tax Bulletin
TCGA92 Taxation of Chargeable Gains Act 1992
TMA70 Taxes Management Act 1970
UK United Kingdom
VC Venture Capital
VCT Venture Capital Trust