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Income Tax Act 2007
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- 2007 c. 3
- SCHEDULE 2
- Part 8
- The no guaranteed loan...
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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.
Textual Amendments
F1Words in Sch. 2 para. 69 inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 8(2), 13; S.I. 2018/931, reg. 4(e)
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