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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.6 Community investment tax relief /Qualifying investments / E3.612 Qualifying securities

E3.612 Qualifying securities

Personal and employment tax

There are two conditions that must both be satisfied before a security can be a qualifying security.

Condition A—subscription and payment

First, the shares must be subscribed for wholly in cash (which is interpreted as including cheques and foreign currency), and must be fully paid for on the investment

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.323 APR and successions

B5.301 Intellectual property—overview

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

B2.413 Car hire

E4.622 Vans—main rules

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

E1.1435 Appealing transactions in securities counteraction notices

D1.404B Large company definition for R&D tax relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

B5.101 What is 'farming' and 'market gardening'

I5.1122 More than one settlor (income tax and CGT)

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery