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HMRC internal manual

Venture Capital Schemes Manual

From:
HM Revenue & Customs
Published
9 March 2016
Updated:
5 May 2026 - See all updates

VCM8123 - Venture Capital Schemes: funding limits for investee companies: lifetime limit on risk finance investments

Guidance has now beem incorporated within VCM12033 for the EIS and VCM55132