SolvedRDRM34340 | Remittance Basis: Exemptions: Business Investment Relief: Qualifying investments - condition A overview (s809VD ITA2007)
From HM Revenue & Customs · Remittance Basis and Domicile Manual
Condition A
To meet the requirements of a qualifying investment, the investment must be made in a target company (s809VC(2) ITA2007).
A target company is a company that is either an;