# Income Tax Act 2007, Section 257BB: The no substantial interest in the issuing company requirement


The investor must not have a substantial interest in the issuing company at any time during period A.

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