# Income Tax Act 2007, Section 257B: Overview of Chapter


The investor is a qualifying investor in relation to the relevant shares if the requirements of this Chapter are met as to—
(a) no employee investors (see section 257BA),
(b) no substantial interest in the issuing company (see section 257BB),
(c) no related investment arrangements (see section 257BC),
(d) no linked loans (see section 257BD), and
(e) no tax avoidance (see section 257BE).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/257B (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-257B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.