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

The full amount of the deferred gain is brought back into charge if 바카라 사이트˜front-end바카라 사이트™ income tax relief is withdrawn or reduced in circumstances in which (a) to (f) of VCM53090 do not apply, see VCM53090 (g).