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HMRC internal manual

Venture Capital Schemes Manual

HM Revenue & Customs
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VCT: investor CG deferral relief: deemed disposals


The reference to disposals in VCM53090 includes deemed disposals such as negligible value claims. It does not include the deemed disposal which occurs when a VCT loses its approval, see VCM52130. This event is covered by (f) in VCM53090.