Commentaries

Tax Memo


 CHAPTER 9   Special situations 


 SECTION 1  Corporate venturing scheme 

 A.  Aim of scheme 
15000
RattachementSch 15 FA 2000;

 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 (

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