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  1. Home
HMRC internal manual

Venture Capital Schemes Manual

From:
HM Revenue & Customs
Published
9 March 2016
Updated:
7 August 2024 - See all updates
  1. Back to contents

VCM93000 - CVS: deferral relief: contents

  1. VCM93010
    Introduction
  2. VCM93020
    Qualifying investment
  3. VCM93030
    How is relief given?
  4. VCM93040
    What is a chargeable event?
  5. VCM93050
    Amount of deferred gain revived
  6. VCM93060
    Identification of disposals
  7. VCM93070
    Company restructuring - general
  8. VCM93080
    Company restructuring - reorganisation of share capital
  9. VCM93090
    Company restructuring - reconstruction and amalgamation

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