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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
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CVS: general: qualifying issuing companies: restrictions on amount raised

FA00/SCH15/PARA35A

From 19 July 2007 there are restrictions on how much a company can raise from the three venture capital schemes - the CVS, the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCTs) - in a 12 month period.

See VCM12030 for details, and how this restriction operates.