264 No entitlement to relief if there is a linked loan
Income Tax Act 2007 (2007 c 3) | Legislation

264  No entitlement to relief if there is a linked loan

(1)     An individual is not entitled to VCT relief by reference to any shares (“the relevant shares”) if a linked loan is made by any person, at any time in the relevant period, to the individual or an associate of the individual.

(2)

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