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Legislation
Income Tax Act 2007

Chapter 3 Qualifying investments

  • Section 344 Qualifying investments: introduction
  • Section 345 Conditions to be met in relation to loans
  • Section 346 Conditions to be met in relation to securities
  • Section 347 Conditions to be met in relation to shares
  • Section 348 Tax relief certificates
  • Section 349 No pre-arranged protection against risks
  1. Part 7 Community investment tax relief
  2. Chapter 3 Qualifying investments

Chapter 3 Qualifying investments

From legislation.gov.uk

Contents

  1. Section 344 Qualifying investments: introduction
  2. Section 345 Conditions to be met in relation to loans
  3. Section 346 Conditions to be met in relation to securities
  4. Section 347 Conditions to be met in relation to shares
  5. Section 348 Tax relief certificates
  6. Section 349 No pre-arranged protection against risks
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