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HMRC internal manual

Venture Capital Schemes Manual

Venture Capital Schemes manual: recent changes

Below are details of the amendments that were published on 11 February 2013 (see the update index for all updates)

Page Details of update  
VCM10520 Clarification in respect of joint subscriptions.  
VCM16040 Clarification in respect of joint subscriptions.  
VCM54300 Correction of error - it is the Small Claims Enterprise Centre that issues approval notices and not CTIAA.  
VCM58040 Insertion of a reference.  
VCM58100 Returns made under Regulation 21A SI1995/1979 can no longer be made using a paper form. Returns must be made using an electronic text file or by a specified VCT spreadsheet.  
VCM74060 Clarification in respect of partnerships.