VCM53200 - VCT: investor CG deferral relief: withdrawal or reduction of 'front-end' income tax relief

»Ê¹ÚÌåÓýapp full amount of the deferred gain is brought back into charge if ‘front-endâ€� income tax relief is withdrawn or reduced in circumstances in which (a) to (f) of VCM53090 do not apply, see VCM53090 (g).