HM Revenue & Customs 13 January 2016, VCM55310 (VCT: VCT qualifying holdings: effect of reorganisation)

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United Kingdom · · · Cited by 2 · 13-01-2016

Venture Capital Schemes Manual › VCT › VCT qualifying holdings › effect of reorganisation — VCM55310ITA07/S330, SI2661/2002 RegulationsA company in which a VCT has invested may undergo a reconstruction or reorganisation, or be taken over by another company.

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