VCM53150 - VCT: investor CG deferral relief: how much of the deferred gain is brought back into charge?

TCGA92/SCH5C/PARA4

The deferred gain is treated as arising at the time of the chargeable event listed in VCM53090. The gain is not recomputed to give further indexation allowance (frozen at April 1998 for individuals, see CG17207) from the date of the original disposal to the date of the chargeable event. The amount of the gain that is brought back into charge depends upon the nature of the chargeable event, - see VCM53160 to VCM53200.