- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
7. In regulation 8A (qualifying investments for an innovative finance component)(1)—
(a)in paragraph (2)(a), for “paragraph (3)” substitute “paragraphs (3) and (3A)”,
(b)in paragraphs (2)(b) and (2)(c), for “paragraph (3)(c) and (d)” substitute “paragraphs (3)(c) and (d) and (3A)”, and
(c)in paragraph (3)(a), for “or capital or both” substitute “, capital or profit, or any combination of these payments;”, and
(d)after paragraph (3) insert—
“(3A) The conditions in this paragraph are—
(a)the payment is not made to the lender by reason of that person’s or another person’s status, whether past, present or prospective, as an employee, director, partner, trustee or the holder of any office;
(b)the borrower is not connected with the lender, and for this purpose “connected” has the meaning given in section 170 of ITA 2007 with the omission of “in period A” in subsection (7); and
(c)the payment must not be connected with any other investment held outside an account by the account investor or any other person, and for this purpose an investment is to be treated as connected with another investment if—
(i)either investment was made with reference to the other or with a view to enabling the other investment to be made on particular terms; or
(ii)the terms on which either investment was made would have been significantly less favourable if the other investment had not been made.”.
Regulation 8A was added by S.I. 2016/364. It was amended by S.I. 2016/977 and S.I. 2019/689.
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