261 Eligibility for relief
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 2
VCT Relief

Entitlement to relief

261  Eligibility for relief

(1)     An individual (“A”) is eligible for VCT relief for a tax year if—

(a)     a VCT issues eligible shares to A in that year,

(b)     the VCT issues the shares for raising money, and

(c)     A subscribes for the shares on A's own

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