Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Venture Capital Schemes Manual

Recent changes to this guidance

Below are details of the amendments that were published on 31 March 2011 (see the update index for all updates)

| Section | Details of update | || | VCM15015,
VCM62310  | Explanation of the “financial health requirement” with effect from 6 April 2011 | | VCM17025 | Page added describing the “permanent establishment” requirement with effect from 6 April 2011 | | VCM26530 | Revised instructions on the procedures for withdrawing EIS relief | | VCM60110,
VCM60111,
VCM60120,
VCM60420  | Amendments to describe the change to the VCT listing condition from 6 April 2011 | | VCM60140,
VCM60145,
VCM62020  | Amendments to explain the changed definition of VCT “eligible shares” from 6 April 2011 | | VCM60420 -
VCM60428  | Reference added to breach regulations in SI 1995/1979 | | VCM62160 | Amendment to reflect removal of trade in the UK as a qualification for the VCT scheme |