StatuteIncome Tax Act 2007

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

Text of the provision Official document

Overview of Chapter 257C The general requirements are met in respect of the relevant shares if the requirements of this Chapter are met as to—

a the shares (see section 257CA),

b the purpose of the issue (see section 257CB),

c the spending of the money raised (see section 257CC),

d no pre-arranged exits (see section 257CD),

e no tax avoidance (see section 257CE),

and f no disqualifying arrangements (see section 257CF).

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

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