Examples of Qualifying Purchasers in a sentence
Any gain or loss accruing to Qualifying Subscribers or Qualifying Purchasers on a disposal of shares in a company which was a VCT at the time he, or she, acquired the shares, and remained a VCT throughout his, or her, period of ownership, will neither be a chargeable gain, nor an allowable loss, for the purposes of capital gains tax.
Set out below is a summary of the tax benefits available to Qualifying Subscribers and Qualifying Purchasers.
The following is a summary of the tax benefits available to VCTs and their individual shareholders who are either Qualifying Subscribers or Qualifying Purchasers.
In the case of such volume sales to Qualifying Purchasers, Ameriprise’s Sales Commission will be reduced in the total volume ranges set forth in the table below.
The restriction in this Section 4.10(b) shall not apply if, at the relevant time, there are no Qualifying Purchasers.
The restriction in this Section 4.10(a) shall not apply if, at the relevant time, there are no Qualifying Purchasers.
Investments in ordinary shares in VCTs in excess of the Qualifying Limit will not be eligible for any tax benefits.Set out below is a summary of the tax benefits available to Qualifying Subscribers and Qualifying Purchasers.
In the case of such volume sales to Qualifying Purchasers, on orders of $500,000 or more invested, Ameriprise Financial’s Sales Commission shall be reduced by the amount of the Share purchase price discount.
In the case of such volume sales to Qualifying Purchasers, on orders of $500,000 or more, Ameriprise’s Sales Commission shall be reduced by the amount of the Share purchase price discount.
In brief, the purpose of the tree categorisation is to identify and quantify the value of the existing tree stock.