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Income Tax Act 2007

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Changes over time for: Section 257BC

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There are currently no known outstanding effects for the Income Tax Act 2007, Section 257BC. Help about Changes to Legislation

[F1257BCThe no related investment arrangements requirementU.K.
This section has no associated Explanatory Notes

The investor (“P”) must not subscribe for the relevant shares as part of an arrangement which provides for another person to subscribe for shares in another company in which P, or any other individual who is party to the arrangement, has a substantial interest.]

Textual Amendments

F1Pt. 5A inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 1

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