0 relating to the actions that a company takes in order to find new capital to finance its activities:
Why, therefore, maintain something which is not only unfair but which is acknowledged to be harmful in its effects on capital-raising?
We are also proposing new financial promotion exemptions in secondary legislation to make informal capital-raising by small businesses and start-ups easier.
Syndicates providing outside capital, subject to certain statutory restrictions on promoting their capital-raising activities, can purchase farms, and individual members can claim estate duty relief on their investments.