[257LH Requirement for no collusion with a non-qualifying investor]
Income Tax Act 2007 (2007 c 3) | Legislation

[257LH  Requirement for no collusion with a non-qualifying investor]

[There must not at any time in the longer applicable period be any arrangements—

(a)     as part of which—

(i)     the investor makes the investment, or

(ii)     the investor, or an

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