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  1. Home
HMRC internal manual

Venture Capital Schemes Manual

From:
HM Revenue & Customs
Published
9 March 2016
Updated:
30 January 2025 - See all updates
  1. Back to contents

VCM8150 - Venture Capital Schemes: the changes in detail: maximum age limit for companies receiving risk finance investments: contents

  1. VCM8151
    The basic age condition: first commercial sale
  2. VCM8152
    First commercial sale: groups of companies and acquired trades
  3. VCM8153
    Exceptions to the basic age condition: introduction
  4. VCM8154
    Exceptions to the basic age condition: follow-on funding – condition A
  5. VCM8155
    Exceptions to the basic age condition: investment to enter new product market or geographic market – condition B
  6. VCM8156
    The 30 day period
  7. VCM8157
    Average annual turnover
  8. VCM8158
    New product market or new geographic market
  9. VCM8159
    Follow-on funding: condition C
  10. VCM8160
    Follow-on funding: business plans supporting condition A and condition C

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