VCM52000 - CT: investor CG disposal relief: contents

1. VCM52010

   Introduction
2. VCM52020

   Exemption from CGT
3. VCM52030

   Relief on disposals
4. VCM52040

   Acquisitions over permitted maximum
5. VCM52050

   Share pooling
6. VCM52060

   Share pooling: example
7. VCM52070

   Share identification rules
8. VCM52080

   Shares acquired before/after approval: example
9. VCM52090

   Shares acquired in excess of permitted maximum: example
10. VCM52100

    Shares acquired in excess of permitted maximum: same day acquisitions
11. VCM52110

    Loss of VCT approval: provisional approval
12. VCM52120

    Loss of VCT approval: full approval
13. VCM52130

    Loss of VCT approval: effect of
14. VCM52140

    Loss of VCT approval: VCT status regained