[257LDA The existing investments requirement]
Income Tax Act 2007 (2007 c 3) | Legislation

[257LDA  The existing investments requirement]

[(1)     If at the time immediately before the investment is made the investor holds any shares in or debentures of—

(a)     the social enterprise, or

(b)     a company which at that time is a qualifying subsidiary of the social enterprise,

those shares or debentures must be risk

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