OpenLegislation

Part II The investing company

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Introduction
  2. The “no material interest" requirement
  3. The “no reciprocal arrangements" requirement
  4. Meaning of “material interest"
  5. The “no control" requirement
  6. Relevant preference shares
  7. The non-financial activities requirement
  8. Meaning of “non-financial trade"
  9. Meaning of “non-financial trading group"
  10. Requirement as to shares being a chargeable asset
  11. Requirement as to no tax avoidance