Relief for Investment in Corporate Trades

Qualifying investment

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:

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