VCM55440 - VCT: VCT qualifying holdings: liaison with CTIAA

A VCT has to make a return to the Venture Capital Reliefs (VCR)Team (seeVCM2070) dealing with its accounts of all investments which it believes to be qualifying holdings.

If a VCR Team officer discovers that a holding which originally qualified has ceased to do so - for example, because of a change in the nature of the trade - he or she should send a report to CT Innovation & Growth Team (CT I&G).