# Finance Act 2000, Paragraph 4


The investing company is a qualifying investing company in relation to the relevant shares if the requirements of this Part are met as to—
(a) no material interest (see paragraph 5);
(b) no reciprocal arrangements (see paragraph 6);
(c) no control (see paragraph 8);
(d) non-financial activities (see paragraph 10);
(e) the shares being a chargeable asset (see paragraph 13); and
(f) no tax avoidance (see paragraph 14).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.