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HMRC internal manual

Venture Capital Schemes Manual

VCT: investor CG deferral relief: withdrawal or reduction of 'front-end' income tax relief

The full amount of the deferred gain is brought back into charge if ‘front-end’ income tax relief is withdrawn or reduced in circumstances in which (a) to (f) of VCM53090 do not apply, see VCM53090 (g).