The intention of Investors' Relief is to give relief to individuals who have injected new cash into qualifying companies in return for shares. To do this an individual has to subscribe for shares.

To subscribe for a qualifying share for Investors' Relief purposes:

An individual must subscribe for the shares themselves

The share must be issued by the company for consideration consisting wholly of cash

The share must be fully paid up at the time of issue

Where these conditions are not met, a share can never become a qualifying share for Investors' Relief purposes.

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