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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