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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 18 November 2013 (see the update index for all updates)

Page Details of update  
     
VCM70130 Updated to reflect FA13 changes and rules limiting income tax reliefs  
VCM71030 Duplicate paragraph removed  
VCM72030 Hyperlink added to VCM10000  
VCM72050 Guidance updated to reference SEIS  
VCM72060 Correction to cross reference  
VCM74030 Added reference to FA13 changes and income tax reliefs limit  
VCM74035 New page created to reflect FA13 changes and rules limiting income tax reliefs  
VCM75290 Added reference to FA13 changes and income tax reliefs limit  
VCM75440 Guidance on share identification updated to reference SEIS  
VCM75450 Guidance on share identification updated to reference SEIS  
VCM75460 Guidance on share identification updated to reference SEIS  
VCM77010 Cross reference added  
VCM77070 Updated to reflect FA13 changes and rules limiting income tax reliefs