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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 27 November  2009
(see the update index for all updates)

Section Details of update
VCM25080 Changes to clarify the circumstances in which an issue of shares to a ‘business angel’ director may qualify for relief.
VCM26530 Changed to outline the mechanism by which EIS relief is to be withdrawn, following withdrawal of COP.