# Finance Act 2000, Paragraph 5


The investing company must not, at any time during the qualification period relating to the shares, have a material interest in the issuing company.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.