CVS: investors and reliefs: receipt of value: qualifying payments
For the purpose of VCM91310, any payment of any of the following types is a qualifying payment:
- a reasonable payment for goods, services or facilities,
- a payment of interest at normal commercial terms,
- a payment of a dividend which does not exceed a normal return on the investment,
- a payment for an asset not exceeding its market value,
- a payment of rent on normal commercial terms,
- a payment to discharge a trade debt.