StatuteIncome Tax Act 2007

Section 257B — Income Tax Act 2007: Overview of Chapter

Text of the provision Official document

Overview of Chapter 257B The investor is a qualifying investor in relation to the relevant shares if the requirements of this Chapter are met as to—

a no employee investors (see section 257BA),

b no substantial interest in the issuing company (see section 257BB),

c no related investment arrangements (see section 257BC),

d no linked loans (see section 257BD),

and e no tax avoidance (see section 257BE).

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See judgments from UK courts and tribunals with a plain-English summary and legal holding.