Statute
Section 163 — Income Tax Act 2007: The no connection with the issuing company requirement
Text of the provision Official document
The no connection with the issuing company requirement 163 1 The investor must not be connected with the issuing company (whether before or after its incorporation) at any time during the period—
a beginning two years before the issue of the shares, and b ending immediately before the termination date relating to the shares.
2 This is subject to section 169(1).
Official source: legislation.gov.uk
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