E3.258 VCT—Guaranteed Loans

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.2 Venture Capital Trust schemes (VCTs) /Qualifying holdings of a VCT / E3.258 VCT—guaranteed loans

Commentary

Personal and employment tax

A security is not a qualifying holding if it relates to a guaranteed loan¹.

A security relates to a guaranteed loan if there are arrangements for the VCT to be, or to

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E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

B2.218 Surplus business accommodation

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