Relief for Investment in Corporate Trades
An investment in a company will be a qualifying investment where it complies with certain conditions. The main conditions which must be met are that the:
- investment is a subscription for eligible shares
- company uses the amount subscribed for the purposes of carrying on its trade, or for the purposes of carrying out Research and Development and Innovation (R&D+I)
- investment is based on a business plan.
More details on when an investment is a qualifying investment can be found in the following manuals.
For share issues on or after 1 January 2019:
For share issues on or before 31 December 2018:
Next: Reliefs available