corporate venturing scheme


corporate venturing scheme
= CVS
A scheme designed to encourage established companies to invest in the full-risk ordinary shares of companies of the same kind as those qualifying under the enterprise investment scheme; the scheme encourages the investing and qualifying companies to form mutually beneficial corporate venturing relationships. Companies investing through the CVS may obtain corporation tax relief (at 20%) on the amount invested provided that the shares are held for at least three years after issue or, if later, three years after the trade for which the money was raised begins. Investing companies also obtain relief for most allowable losses on the shares and deferral of corporation tax when a chargeable gain from the disposal of CVS shares is reinvested in a new CVS investment.

Accounting dictionary. 2014.

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