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HMRC internal manual

Venture Capital Schemes Manual

VCT: investor CG disposal relief: loss of VCT approval: full approval

If the company has received full approval, or provisional approval which has become full, and the approval is subsequently withdrawn then, for the investor, the withdrawal takes effect from the date the notice of withdrawal is issued. Before that date any disposal of shares which qualify for CGT disposal relief will be exempt.

Contact CTIAA (Structure, Incentives & Reliefs team) if you are in doubt about the date approval of a VCT was withdrawn.