Related Commentary  Related HMRC Manuals

809VN(1)  Subsection (2) applies if at any time income or chargeable gains of an individual are treated under section 809VA as not remitted to the United Kingdom as a result of–

(a)more than one qualifying investment made in the same target company,

(b)more than one qualifying investment made in companies in the same eligible trading group, or

(c)qualifying investments made in an eligible trading company and in an eligible stakeholder company or eligible hybrid company that holds investments in that trading company.

809VN(2)  In the application of section 809VG at that time–

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