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


The general requirements are met in respect of the relevant shares if the requirements of this Chapter are met as to—
(a) the shares (see section 257CA),
(b) the purpose of the issue (see section 257CB),
(c) the spending of the money raised (see section 257CC),
(d) no pre-arranged exits (see section 257CD),
(e) no tax avoidance (see section 257CE), and
(f) no disqualifying arrangements (see section 257CF).

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