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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
, see all updates

Venture Capital Schemes: recent changes

Below are details of the amendments that were published on 7 January 2014 (see the update index for all updates)

Page Details of update
   
VCM2070 Updated telephone contact details for the SCEC
VCM10540 Clarification to include reference to ‘qualifying business activity’
VCM20110 Correction of error in example
VCM23070 Clarification to include reference to ‘qualifying business activity’
VCM34080 Updated to include FA13 change for ‘on-the-shelf period’
VCM36060 Clarification of the application of ‘insignificant value’
VCM45000 Various updates to include FA13 changes to re-investment relief