Schedule 8 Venture capital schemes
- Introduction
- VCT approvals
- Qualifying holdings: introduction
- Relaxation of maximum qualifying investment requirement
- Increase in the maximum amount permitted to be raised annually
- Acquisition of shares
- Increase in the gross assets limits
- Relaxation of restriction on number of employees
- No disqualifying arrangements requirement
- Subsidised generation or export of electricity
- Powers to amend
- Information
- Consequential amendment
- Commencement and transitional provision