RDRM34340 - Remittance Basis: Exemptions: Business Investment Relief: Qualifying investments - condition A overview (s809VD ITA2007)

Condition A

To meet the requirements of a qualifying investment, the investment must be made in a target company (s809VC(2) ITA2007).

A target company is a company that is either an;

  • eligible trading company, [see RDRM34345]
  • eligible stakeholder company, [see RDRM34350]
  • eligible holding company [see RDRM34355]
  • eligible hybrid company [see RDRM31358].