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Legislation
Income Tax Act 2007

Crossheading The requirements

  • Section 257CA The shares requirement
  • Section 257CB The purpose of the issue requirement
  • Section 257CC The spending of the money raised requirement
  • Section 257CD The no pre-arranged exits requirement
  • Section 257CE The no tax avoidance requirement
  • Section 257CF The no disqualifying arrangements requirement
  1. CHAPTER 3 General requirements
  2. Crossheading The requirements

Crossheading The requirements

From legislation.gov.uk

Contents

  1. Section 257CA The shares requirement
  2. Section 257CB The purpose of the issue requirement
  3. Section 257CC The spending of the money raised requirement
  4. Section 257CD The no pre-arranged exits requirement
  5. Section 257CE The no tax avoidance requirement
  6. Section 257CF The no disqualifying arrangements requirement
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