Commentary

D8.302 Corporate venturing scheme—qualification period

Corporate tax
Corporate tax | Commentary

D8.302 Corporate venturing scheme—qualification period

Corporate tax | Commentary

D8.302 Corporate venturing scheme—qualification period

A number of the requirements under the corporate venturing scheme must be satisfied throughout the qualification period. The qualification period is the period starting with the issue of the relevant shares and ending three years after the later of the issue date or the trading date1. Where the qualifying trade is not carried on by the issuing company or one of its qualifying subsidiaries at the issue date, the trading date is the date on which the issuing company or a qualifying subsidiary begins to carry on that trade2.

For shares issued after 16 March 2004,

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