E3.613 Qualifying Shares

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.6 Community investment tax relief /Qualifying investments / E3.613 Qualifying shares

Commentary

Personal and employment tax

There are two conditions which must be satisfied in order for shares to be qualifying shares under the CITR scheme.

Condition A—subscription and payment

First, the shares must be subscribed for wholly in cash, and

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