IntroductionU.K.
162Overview of ChapterU.K.
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...
[F2(ba)existing shareholdings (see section 164A), and]
(c)no tax avoidance (see section 165).
Textual Amendments
F1Word in s. 162(b) omitted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 3
F2S. 162(ba) inserted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 3