§ Mr. Bright
asked the Chancellor of the Exchequer how many companies have lost the relief available under the business start-up scheme due to the temporary investment of surplus funds in non-qualifying activities; and if he will make a statement.
§ Mr. Ridley
I am not aware of any. A company does not disqualify its investors from relief by investing surplus funds, so long as it continues to exist wholly or substantially to carry on a qualifying trade.