Schedule 6 Venture capital trusts

1. Introductory
2. Limiting eligibility for relief to investments made before 2025
3. Requirements for the giving of VCT approval
4. VCT approvals
5. The first commercial sale condition and the no business acquisition condition
6. Qualifying holdings
7. Power to amend Chapter 4 of Part 6
8. Interpretation of Chapter 4 of Part 6
9. Acquisitions for restructuring purposes
10. Power to amend Chapters 3 and 4 of Part 6 of ITA 2007
11. Interpretation of Part 6
12. Repeal of saving for investment of “protected money”
13. Consequential repeal
14. Application and transitional provision