A quoted <a title="Closed-end fund" href="https://quoteddata.com/glossary/closedend-fund/">closed-end fund </a>set up specifically to provide private equity capital to small companies. Investors in venture capital trusts can typically get tax relief for investing in these funds, the <a title="Dividend" href="https://quoteddata.com/glossary/dividend/">dividend</a>s are not subject to income tax and any capital gain is exempt from capital gains tax. The rules on how large these tax reliefs are tend to change from year to year - it is advisable to check before investing. <a href="http://www.bvca.co.uk">www.bvca.co.uk</a>

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