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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 related investment arrangements requirement

Section 257BC | The no related investment arrangements requirement

From legislation.gov.uk

The investor (“P”) must not subscribe for the relevant shares as part of an arrangement which provides for another person to subscribe for shares in another company in which P, or any other individual who is party to the arrangement, has a substantial interest.

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