Section 5: Accreditation of a venture project company, etc.

(1) The Federal Inland Revenue Service shall, from time to time, determine for purposes of this Act, a person as a venture capital company or a venture project company.
(2) In furtherance of the provisions of subsection (1) of this section, the decision of the Federal Inland Revenue Service shall be based on the realisation of one or more of the objectives set out in section 2 of this Act.
(3) Investments in duly accredited venture capital companies shall qualify as security in which trustees may invest, accordingly the provisions of the Trustee Investments Act shall apply mutatis mutandis to such venture capital investments.