For the purposes of the tax relief, a ‘qualifying investment’ is any of the following:
- shares or securities listed on a stock exchange
- shares or securities dealt on any designated market in the UK – currently the Alternative Investment Market (AIM) or PLUS-quoted market
- units in an authorised unit trust
- shares in an open-ended investment company
- holdings in certain foreign collective investment schemes, or
- a qualifying interest in land – subject to specific rules.
Further guidance can be found on the HMRC website.
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