The requirements The requirementsF1
- 257BAThe no employee investors requirement
- 257BBThe no substantial interest in the issuing company requirement
- 257BCThe no related investment arrangements requirement
- 257BDThe no linked loan requirement
- 257BEThe no tax avoidance requirement
Annotations
Textual amendments
- F1
Pt. 5A inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 1
Notes on Part 5A
Modifications
- C1
Pt. 5A applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 8(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)