Company F raised risk finance investment throughout the year 2019. It wants to ensure its investors will obtain tax relief on their investments. Investment details are as follows: Date of Share Issue Amount Raised Date 30% Spent Total spend 1 February 2019 100,000 1 July 2019 30,000 30 June 2019 150,000 31 December 2019 75,000 20 December 2019 180,000 2 December 2021 100,000 Total 430,000 205,000 Notes on the spending: 20 Dec 2019: A contract was signed dated 2 December 2021 to build a new machine for 100,000. The contract specified that payment would be made for the machine in May 2022. Required: Advise Company F on how to ensure each investment will qualify for tax relief. Extract: Tax and Duty Manual Part 16-00-02 Relief for investment in corporate trades