Statute
Section 351 — Income Tax Act 2007: Investor must have beneficial ownership
Text of the provision Official document
Investor must have beneficial ownership 351 1 The investor must be the sole beneficial owner of the investment when it is made.
2 If the investment consists of a loan, the person beneficially entitled to repayment of the loan is treated as the beneficial owner of the loan for the purposes of this Part.
Official source: legislation.gov.uk
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