VCM75120 - Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition D: relationship of issuing company to UK You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Condition D was one of the four conditions (A-D) that needed to be met by a company in order for it to be a qualifying trading company, and hence for its shares to be qualifying shares for Share Loss Relief purposes (assuming Enterprise Investment Scheme relief is not attributable to them). Condition D was repealed for disposals of shares made on or after 24 January 2019.