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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
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VCT: VCT qualifying holdings: liaison with CTIAA

A VCT has to make a return to the Small Company Enterprise Centre (seeVCM2070) dealing with its accounts of all investments which it believes to be qualifying holdings.

If a SCEC 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 CTIAA (CT Structure, Incentives & Reliefs team).