VCM54010 - VCT: VCT approval: introduction

VCTs are approved by Small Companies Enterprise Centre on behalf of HMRC. Any application for approval or enquiry about the conditions for approval should be sent there - see VCM2070 for the address.

The conditions for:

• full approval are at VCM54020, and for
• ‘provisional’ approval at VCM54030.

Any breach of the conditions after approval has been granted should be reported to the CT Innovation & Growth Team at

Room 3C/21
100 Parliament Street
London
SW1A 2BQ.

See VCM54350 for further information about breaches of the conditions.