Carry forward of unused relief

Claims

Generally

Prohibited

Control

Generally

How relief is given

Invested amount

Loans

Shares or securities

Investments

Loans

Shares or securities

Investor

Qualifying investments

Value received

Aggregation of insignificant amounts

Effect on future claims

Events giving rise to receipts of value

Generally

Loans

Multiple investments

Shares or securities

Withdrawal of relief

Attribution of relief between investments

Disposal of investment

Events giving rise to receipts of value

Generally

Part-disposal of shares or securities, identification

Receipt of value

Repayment of loan capital

Reporting requirements

Value received