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Changes over time for: Cross Heading: Introduction


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 17/07/2012
Status:
Point in time view as at 19/07/2007.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: Introduction.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
IntroductionU.K.
172Overview of ChapterU.K.
The general requirements are met in respect of the relevant shares if the requirements of this Chapter are met as to—
(a)the shares (see section 173),
[(aa)the maximum amount raised annually through risk capital schemes (see section 173A),]
(b)the purpose of the issue (see section 174),
(c)the use of the money raised (see section 175),
(d)the minimum period (see section 176),
(e)no pre-arranged exits (see section 177), and
(f)no tax avoidance (see section 178).
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