E3.236 VCT Company Approval—The Minimum Investment On Further Issue Condition

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.2 Venture Capital Trust schemes (VCTs) /VCTs—company conditions / E3.236 VCT company approval—the minimum investment on further issue condition

Commentary

Personal and employment tax

For money raised by a further issue that is made in an accounting period beginning on or after 6 April 2018, the VCT must also meet the minimum investment on further issue condition¹.

This condition applies

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