# Income Tax Act 2007, Section 257BC: The no related investment arrangements requirement


The investor (“P”) must not subscribe for the relevant shares as part of an arrangement which provides for another person to subscribe for shares in another company in which P, or any other individual who is party to the arrangement, has a substantial interest.

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