# Finance Act 2012, Paragraph 7


In section 293 (the use of the money raised requirement), after subsection (5) insert—
“(5A) Employing money on the acquisition of shares in a company does not of itself amount to employing the money for the purposes of a relevant qualifying activity.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/8/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.