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Legislation
Income Tax Act 2007

Crossheading Giving of approval

  • Section 274 Requirements for the giving of approval
  • Section 275 Alternative requirements for the giving of approval
  • Section 276 Conditions relating to income
  • Section 277 The 15% holding limit condition
  • Section 278 Conditions relating to value of investments: general
  • Section 279 Conditions relating to value of investments: qualifying holdings
  • Section 280 Conditions relating to qualifying holdings and eligible shares
  • Section 280A The 80% qualifying holdings condition: disposal of holding
  • Section 280B The investment limits condition
  • Section 280BA The minimum investment on further issue condition
  • Section 280C The permitted maximum age condition
  • Section 280D The no business acquisition condition
  1. Chapter 3 VCT approvals
  2. Crossheading Giving of approval

Crossheading Giving of approval

From legislation.gov.uk

Contents

  1. Section 274 Requirements for the giving of approval
  2. Section 275 Alternative requirements for the giving of approval
  3. Section 276 Conditions relating to income
  4. Section 277 The 15% holding limit condition
  5. Section 278 Conditions relating to value of investments: general
  6. Section 279 Conditions relating to value of investments: qualifying holdings
  7. Section 280 Conditions relating to qualifying holdings and eligible shares
  8. Section 280A The 80% qualifying holdings condition: disposal of holding
  9. Section 280B The investment limits condition
  10. Section 280BA The minimum investment on further issue condition
  11. Section 280C The permitted maximum age condition
  12. Section 280D The no business acquisition condition
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