Income Tax Act 2007 (c. 3)

Part 5 U.K. Enterprise investment scheme

Chapter 2 U.K. The investor

Introduction U.K.

162 Overview of Chapter U.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), and

(c) no tax avoidance (see section 165).