E3.270 Application for approval as a VCT
A company wishing to be approved as a VCT must apply in writing to HMRC1. This is a distinct process from seeking advance assurance that an investment by the VCT will be a qualifying holding (see E3.245).
Application for provisional VCT Approval
An application for provisional approval must include a declaration that the conditions for full approval will be satisfied within the periods specified in ITA 2007, s 275 (see E3.230)2. It should also contain3:
- Ìý
•ÌýÌýÌýÌý details of the company's admission to trading on a regulated market (or its plans for this)
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•ÌýÌýÌýÌý a copy
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