Part 1 Overviews:
1 Introduction; 2 The Venture Capital Trust Scheme; 3 The Enterprise Investment Scheme; 4 The Corporate Venturing Scheme;
Part 2 Qualifying Conditions:
5 Qualifying Companies; 6 Qualifying Trades; 7 Qualifying Investors;
Part 3 Investment Reliefs:
8 VCT Investment Relief; 9 EIS Investment Relief; 10 CVS Investment Relief;
Part 4 Reduction or Withdrawal of Investment Reliefs:
11 Losing VCT Investment Relief; 12 Losing EIS Investment Relief; 13 Losing CVS Investment Relief;
Part 5 Deferral Reliefs:
14 Reinvestment in VCT Companies; 15 Reinvestment in EIS Companies; 16 Reinvestment in CVS Companies;
Part 6 Disposing of Investments:
17 Disposal of VCT Shares; 18 Disposal of EIS Shares; 19 Disposal of CVS Shares;
Part 7 How the Reliefs Work:
20 Giving and Withdrawing Investment Relief; 21 Overlaps with Other Investment Reliefs; 22 Giving and Withdrawing Capital Gains Reliefs; 23 Overlaps with Other Capital Gains Reliefs;
Part 8 Administration:
24 Claims, Approval and Clearances; 25 Information Powers and Requirements;
Part 9 Practical Matters:
26 Small Private Schemes; 27 Public Offers; 28 Exit Routes.
