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  1. Home
HMRC internal manual

Venture Capital Schemes Manual

From:
HM Revenue & Customs
Published
9 March 2016
Updated:
30 January 2025 - See all updates
  1. Back to contents
  2. VCM90000

VCM90100 - CVS: general: contents

  1. VCM90110
    Introduction
  2. VCM90120
    The shares
  3. VCM90130
    Employment of money raised
  4. VCM90140
    Employment of money raised: time limits
  5. VCM90150
    Issuing arrangements
  6. VCM90160
    Purpose of issuing shares has to be commercial
  7. VCM90170
    Qualifying issuing companies: qualification period
  8. VCM90180
    Qualifying issuing companies: to be unquoted
  9. VCM90190
    Qualifying issuing companies: to be independent
  10. VCM90200
    Qualifying issuing companies: independent individuals rule
  11. VCM90210
    Qualifying issuing companies: partnerships and joint ventures
  12. VCM90220
    Qualifying issuing companies: qualifying subsidiaries
  13. VCM90230
    Qualifying issuing companies: gross assets
  14. VCM90240
    Qualifying issuing companies: restrictions on amount raised
  15. VCM90250
    Qualifying issuing companies: restrictions on number of employees
  16. VCM90260
    Qualifying issuing companies: trading activities requirement
  17. VCM90270
    Qualifying issuing companies: liquidation and receivership
  18. VCM90280
    Qualifying issuing companies: qualifying trades
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