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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 numbers of employees

FA00/SCH15/PARA22A

From 19 July 2007 there is also a limit as to how many employees the company (or the group of companies if the company issuing the shares is the parent company) can have. See VCM13120 for details