Official Statistics

Venture Capital Trusts: Introductory Note

Background information on the main policy changes in the Venture Capital Trust (VCT) scheme.

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This document introduces the Venture Capital Trust (VCT) scheme and provides some information on the VCT policy and main policy changes.

For more information please refer to investment schemes guidance and Venture Capital Schemes manual.

Published 26 September 2014
Last updated 18 December 2020 + show all updates
  1. Updated version - new policy changes and changes to statistical tables

  2. First published.