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HMRC internal manual

Venture Capital Schemes Manual

HM Revenue & Customs
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CVS: general: issuing arrangements


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.