Part 5Enterprise investment scheme
Chapter 2The investor
Introduction
162Overview of Chapter
The investor is a qualifying investor in relation to the relevant shares if the requirements of this Chapter are met as to—
a
no connection with the issuing company (see section 163),
b
no linked loans (see section 164), F1...
F2ba
existing shareholdings (see section 164A), and
c
no tax avoidance (see section 165).