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Home / Simons-Taxes /Corporate tax /Part D8 Investment schemes /Division D8.3 Corporate venturing scheme /Corporate venturing scheme loss relief / D8.360 Corporate venturing scheme loss relief generally
Commentary

D8.360 Corporate venturing scheme loss relief generally


Corporate tax

D8.360 Corporate venturing scheme loss relief generally

An investing company may claim to set an allowable loss on a disposal of shares that qualified for investment relief against its income, provided that the following conditions are satisfied1:

  1. Ìý

    •ÌýÌýÌýÌý the investment relief is not withdrawn in full as a result of the disposal

  2. Ìý

    •ÌýÌýÌýÌý the investing company held the shares continuously from the time they were issued (as to whether shares are

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