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Income Tax Act 2007

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Changes over time for: Cross Heading: The no guaranteed loan requirement

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The no guaranteed loan requirementU.K.

69U.K.For the purpose of determining whether shares or securities are to be regarded as comprised in a company's qualifying holdings, section 288 does not apply in relation to shares or securities acquired [F1before 6 April 2018] by a company by means of the investment of—

(a)money raised by the issue before 2 July 1997 of shares in or securities of the investing company, or

(b)money derived from the investment by that company of any such money.

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