C1F1PART 5ASeed enterprise investment scheme
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Pt. 5A applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 8(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)
CHAPTER 2The investor
The requirements
257BBThe no substantial interest in the issuing company requirement
The investor must not have a substantial interest in the issuing company at any time during period A.
Pt. 5A inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 1