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Contents

Legislation
Income Tax Act 2007

Crossheading The requirements

  • Section 257BA The no employee investors requirement
  • Section 257BB The no substantial interest in the issuing company requirement
  • Section 257BC The no related investment arrangements requirement
  • Section 257BD The no linked loan requirement
  • Section 257BE The no tax avoidance requirement
  1. The requirements
  2. The no substantial interest in the issuing company requirement

Section 257BB | The no substantial interest in the issuing company requirement

From legislation.gov.uk

The investor must not have a substantial interest in the issuing company at any time during period A.

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