Income Tax Act 2007

[F1257BBThe no substantial interest in the issuing company requirementU.K.
This section has no associated Explanatory Notes

The investor must not have a substantial interest in the issuing company at any time during period A.]

Textual Amendments

F1Pt. 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