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HMRC internal manual

Venture Capital Schemes Manual

Recent changes to this guidance

Below are details of the amendments that were published on 21 July 2009 (see the update index for all updates)

Section Details of update
VCM10050 Updated SCEC contact details
VCM10060 Corrected reference to VCTs being apporved by CT&VAT
VCM12090 FA 2009 employment of monet time limit change EIS
VCM21000 Note that EIS is available on HMRC website
VCM21010 Link to EIS (AA) on website added
VCM21510 Updated contact details for funds
VCM25410 FA 2009 change to EIS year for which relief is due
VCM25440 FA 2009 carry back for fund investors
VCM26530 Change ref to procedure for withdrawing relief - MPPC
VCM26550 FA 2009 change regarding interest charged on withdrawal
VCM50040 FA 2009 change to CVS employment of monet time limits
VCM50320 CVS SCEC contact details added