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HMRC internal manual

Venture Capital Schemes Manual

VCT: VCT approval: applications for approval: full approval

SI1995/1979 Regulation 3(3)

Applications for full approval should contain:

  • details of the company’s stock exchange listing;
  • a copy of the company’s latest accounts;
  • an up to date Memorandum and Articles of Association and details of any proposed changes;
  • a report giving details which demonstrate that the company met the conditions at ITA07/S274(2) (see VCM54020) in relation to its last complete accounting period; and
  • the address of the company’s registered office, and its tax office and tax reference number (if applicable).