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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 28 February 2011 (see the update index for all updates)

Section Details of update
Throughout VCM updated to show that the Corporate Venturing Scheme ceased on 31st March 2010, so the guidance does not apply to shares issued after that date.
VCM21510 Inclusion of EIS Approved fund guidelines