RDRM34300 - Remittance Basis: Exemptions: Business Investment Relief: Contents

1. RDRM34310

   An Introduction
2. RDRM34320

   Relevant Events
3. RDRM34330

   Qualifying Investments - Overview
4. RDRM34340

   Qualifying Investments - Condition A overview
5. RDRM34345

   Business investment relief Condition A: eligible trading company
6. RDRM34350

   Business investment relief Condition A: eligible stakeholder company
7. RDRM34355

   Business investment relief Condition A: eligible holding company
8. RDRM34358

   Business investment relief Condition A: eligible hybrid company
9. RDRM34360

   Qualifying Investment - Condition B
10. RDRM34370

    Failure to invest within 45 days
11. RDRM34380

    Claiming business investment relief
12. RDRM34385

    Interaction of business investment relief with Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS)
13. RDRM34390

    Potentially chargeable events: Overview
14. RDRM34400

    Potentially chargeable events: Disposal of all or part of a holding
15. RDRM34410

    Potentially chargeable events: Ceasing to be an eligible company
16. RDRM34420

    Potentially chargeable events: Extraction of value rule
17. RDRM34430

    Potentially chargeable events: 5 year and 2 year start up rule
18. RDRM34440

    Appropriate Mitigation steps
19. RDRM34450

    Disposal proceeds
20. RDRM34460

    Taking disposal proceeds offshore or re-investing them
21. RDRM34470

    Amount of foreign income or gains remitted
22. RDRM34480

    Grace periods
23. RDRM34490

    Extension of the grace period
24. RDRM34500

    Certificates of tax deposit (CTD)
25. RDRM34510

    CTD - Amount that can be deposited
26. RDRM34520

    CTD - conditions
27. RDRM34530

    Business investment relief - order of disposals: multiple qualifying investments
28. RDRM34535

    Business investment relief - order of disposals: qualifying and non qualifying
29. RDRM34540

    Mixed funds
30. RDRM34550

    Record keeping