CVS: investors and reliefs: organisation of work
However, Inspectors deal with the following matters in local offices:
- dealing with claims to investment relief,
- monitoring the status of the investing company during the qualification period,
- withdrawing relief where either that company or the issuing company ceases to satisfy the rules applying to it,
- dealing with claims to loss relief (see VCM92020),
- dealing with claims to deferral relief (see VCM93030).
If a company whose tax affairs are dealt with in its local office has been authorised to issue a compliance certificate the Small Company Enterprise Centre will inform the local office and instruct as regards the transfer of the papers to the Centre.