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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 6 June 2013 (see the update index for all updates)

Page Details of update  
VCM15015 Correction of typo in Example 5  
VCM33050 Correction of error - removal of words “which the company begins to carry on within two years after the issue of the shares” after “preparing to carry on a new qualifying trade”.  
VCM34120 Correction of error - “EIS3” replaced with “EIS1” in the second paragraph.