Commentary

D8.340 Investment relief generally

Corporate tax
Corporate tax | Commentary

D8.340 Investment relief generally

Corporate tax | Commentary

Investment relief

D8.340 Investment relief generally

A company that subscribes for eligible shares in an issuing company may claim a reduction in its corporation tax liability ('investment relief')1. In order to successfully claim investment relief, relevant shares must be issued to the investing company, and conditions must be satisfied in respect of the investing company (see D8.305), the issuing company (see D8.315) and the investment generally (see D8.330)2. As to what are relevant shares, see D8.331.

The form of relief is described in D8.341. As to claiming relief, see D8.342.

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