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HMRC internal manual

Venture Capital Schemes Manual

VCT: VCT qualifying holdings: examination of accounts

When examining accounts for the period in which the issue of the holding took place, the officer should obtain final copies of any documents previously seen only in draft. Any necessary enquiry as to the way in which the money has been employed in the business and whether it was so employed before the time limit (see VCM55150 onwards) should also be made.