The requirements The requirementsF1
- 257CAThe shares requirement
- 257CBThe purpose of the issue requirement
- 257CCThe spending of the money raised requirement
- 257CDThe no pre-arranged exits requirement
- 257CEThe no tax avoidance requirement
- 257CFThe no disqualifying arrangements 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)