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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
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CVS: general: issuing arrangements

FA00/SCH15/PARA37

The investing company is not eligible for investment relief unless certain requirements relating to the issuing arrangements for the shares are met. These requirements are aimed at ensuring that there are no arrangements that would reduce the risk attached to making the investment or which would provide a means of realising the investment. The rules are broadly the same as for the EIS.