Part 5Enterprise investment scheme
Chapter 2The investor
Introduction
162Overview of Chapter
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), F1...
F2(ba)
existing shareholdings (see section 164A), and
(c)
no tax avoidance (see section 165).