The Arc Growth Company VCT plc

"C" Share Issue

Offer now open until 30 June 2008

Investment Strategy

Impressive capital growth can be achieved by investing in companies, which are still in the early stages of their development. The fund manager believes that by establishing a diversified portfolio of pre-IPO (pre-Initial Public Offering) companies Arc Growth Company VCT should benefit from capital appreciation greater than that generated by VCTs investing in AIM stocks. This approach will help to ensure that not too much reliance will be placed on intangible assets and will, therefore, usually exclude speculative start-up ventures. The current Arc Growth Fund VCT "C" Share Issue closes on 30 June 2008

Tax Approval

Individuals may make subscriptions to the Fund and claim tax relief in any tax year. The subscriptions qualify for tax relief at 30% up to a maximum of £200,000.

As announced in the 2006 budget, initial income tax relief has been reduced from 40% to 30%.

The Arc Growth Company VCT Fund has been specifically designed to provide investors with a spread of investments in small and early stage companies that qualify for tax advantages. The Fund looks to further reduce the risks of investors by investing in a mixture of potentially cash generative and where the property assets are readily saleable, providing investments which have a real alternative to the traditional exit route by way of a flotation.

The Arc Growth Company VCT will attract the tax benefits applicable to VCTs. These include 30% income tax relief regardless of whether or not you are a higher–rate taxpayer. The Arc Growth Company VCT Plc was listed on the main market of the London Stock Exchange in June 2005. This offer is a "C" Share Issue. Should you have any questions in relation to these benefits you should consult a suitably qualified tax advice professional.

Risk Warning

Investing in a portfolio of such shares in different sectors as offered by the Arc VCT Growth Fund may have the overall effect of spreading the risk, but one should remember that VCT companies are in general unquoted securities, which may be considered a higher risk than quoted securities or shares.

The VCT structure provides an investor with a combination of tax advantages, the most attractive benefit being 30% income tax relief, available to all taxpayers.

Click here for Information on Tax Considerations