# Income Tax Act 2007, Section 162: Overview of Chapter

Extent: E+W+S+N.I.

The investor is a qualifying investor in relation to the relevant shares if the requirements of this Chapter are met as to—
(a) no connection with the issuing company (see section 163),
(b) no linked loans (see section 164), ...
(ba) existing shareholdings (see section 164A), and
(c) no tax avoidance (see section 165).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/162 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-162
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.