|Relief for losses|
|The investing company|
|The issuing company|
|Circumstances in which investment relief may be withdrawn or reduced|
|Company reorganisations, reconstructions and amalgamations|
|Using the Corporate Venturing Scheme|
|Glossary of terms|
The provisions for the Corporate Venturing Scheme are in section 63 and schedules 15 and 16 of the Finance Act 2000.
The Small Company Enterprise Centre can be contacted by
Small Company Enterprise Centre
Guidance on the CVS for the HMRC's own use is published in accordance with the Code of Practice on Access to Government Information. It is not available separately, but is included in the Venture Capital Schemes Manual (VCM). This can be viewed at any HMRC Enquiry Centre (addresses are in your local phone book under 'HMRC').
HMRC Statements of Practice can be found in our booklet IR131 'Statements of Practice'. Three Statements of Practice applying to the CVS were published in August 2000 and are available in the IR131 'Statements of Practice Supplement 2000' published in November 2000.
Two existing Statements of Practice were extended to include the CVS, they are
The third Statement of Practice applying to the CVS is
The text of this Statement of Practice is included as an Appendix to this guide.
Tax Bulletin shows some of our current thinking on technical aspects of taxation. It is produced six times a year, and is available on annual subscription or on the Internet. For further information telephone the Editor on 020 7438 7080.
The HMRC web site at www.hmrc.gov.uk features news and information on tax and National Insurance matters in the United Kingdom.
Information on help for small businesses can be obtained from the Small Business Service (a Government department)
You can obtain information about the venture capital industry from the British Venture Capital Association (BVCA) by phoning 020 7240 3846.