[809VC Qualifying investments]
Income Tax Act 2007 (2007 c 3) | Legislation

[809VC  Qualifying investments]

[(1)     For the purposes of section 809VA, a person makes an investment if—

(a)     shares in a company are issued to [or acquired by] the person, or

(b)     the person makes a loan (secured or unsecured) to a company.

(2)     The company is referred to as “the target company”.

(3)

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