Statute
Section 162 — Income Tax Act 2007: Overview of Chapter
Text of the provision Official document
Overview of Chapter 162 The investor is a qualifying investor in relation to the relevant shares if the requirements of this Chapter are met as to—
a no connection with the issuing company (see section 163),
b no linked loans (see section 164), ... ba existing shareholdings (see section 164A),
and c no tax avoidance (see section 165).
Official source: legislation.gov.uk
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