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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- PART 5B
- CHAPTER 3
- Section 257LH
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- 17/07/2014- Amendment
- 08/07/2015
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[F1257LHRequirement for no collusion with a non-qualifying investorU.K.
This section has no associated Explanatory Notes
There must not at any time in the longer applicable period be any arrangements—
(a)as part of which—
(i)the investor makes the investment, or
(ii)the investor, or an individual who is an associate of the investor, makes any other investment in the social enterprise,
(b)which provide for a person to make an investment in a company other than the social enterprise, where that person is not the individual (“A”) who invests as mentioned in paragraph (a), and
(c)to which there is a party (whether or not A) who is an individual in relation to whom not all of the requirements in sections 257LF and 257LG would be met if—
(i)references in those sections to the investor were read as references to that individual, and
(ii)references in those sections to the social enterprise were read as references to the company mentioned in paragraph (b).]
Textual Amendments
F1Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1
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