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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 7
- PART 1
- Acquisition of shares or...
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Changes over time for: Cross Heading: Acquisition of shares or stock
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Acquisition of shares or stockU.K.
8U.K.In section 175 (the use of the money raised requirement), after subsection (1) insert—
“(1A)Employing money on the acquisition of shares or stock in a company does not of itself amount to employing the money for the purposes of a qualifying business activity.”
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