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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

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] or
  • eligible holding company [see RDRM34355].