Capital Gains Tax: Venture Capital

Jim Cousins
To ask the Chancellor of the Exchequer if he will place in the Library the memorandum of understanding with the British Venture Capital Association on the application of capital gains tax relief rules to venture capital companies.

John Healey
The two memoranda of understanding with the British Venture Capital Association can be found at the following links:

http://www.hmrc.gov.uk/manuals/ersmmanual/ERSM30530.htm

http://www.hmrc.gov.uk/manuals/ersmmanual/ersm30520.htm

I have also placed copies in the Library.