Commentaries

Tax Memo


 CHAPTER 9   Special situations 


 SECTION 1  Corporate venturing scheme 

 A.  Aim of scheme 
RattachementSch 15 FA 2000

 
1890
The corporate venturing scheme (CVS) was intended to facilitate smaller companies raising finance by offering tax relief to potential corporate investors. It operated in a similar way to the enterprise investment scheme for individual investors (ΒΆ2861).
Under the CVS, the investing company was able to:
- &n...

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