Commentary

D8.393 Corporate venturing scheme—miscellaneous definitions

Corporate tax
Corporate tax | Commentary

D8.393 Corporate venturing scheme—miscellaneous definitions

Corporate tax | Commentary

D8.393 Corporate venturing scheme—miscellaneous definitions

The legislation provides a detailed index of defined expressions1 for the purposes of the corporate venturing scheme, which are explained throughout this division. The following words and phrases have not already been covered:

Associate

An associate is any relative or partner. In this context, relative means spouse, civil partner, parent and other forebears, child and later descendant. When a person or their relative is a settlor of a trust, associates also include the trustees. When a person or their relative is the beneficiary of a trust over, or a will including, shares or obligations of a

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