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

HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
, see all updates

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 |