VCM91020 - CVS: investors and reliefs: advance clearance

FA00/SCH15/PARA89

Companies wishing to issue shares under the scheme can apply to HMRC for a statutory clearance. The functions of HMRC in relation to the CVS are carried out by the Small Company Enterprise Centre (鈥楽CEC鈥�). Applications should be sent to the SCEC (seeVCM2070 for the address).

Details of the information that the Centre needs in order to consider applications are contained in SP1/00.