[164A The existing shareholdings requirement]
Income Tax Act 2007 (2007 c 3) | Legislation

[164A  The existing shareholdings requirement]

[(1)     If, at the time the relevant shares are issued, the investor holds any other shares in a company within subsection (2) (“C”), those other shares must be—

(a)     a risk finance investment, or

(b)     subscriber shares which—

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