OpenLegislation

Chapter 3 Qualifying investments

  1. 344Qualifying investments: introduction
  2. 345Conditions to be met in relation to loans
  3. 346Conditions to be met in relation to securities
  4. 347Conditions to be met in relation to shares
  5. 348Tax relief certificates
  6. 349No pre-arranged protection against risks

Notes on Part 7

Modifications

C1

Pt. 7 modified by 2005 c. 7, s. 54A (as inserted (10.7.2008) by The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821), arts. 1, 2)