[257ML The issue must be to raise money for chosen trade or preparing for it]
Income Tax Act 2007 (2007 c 3) | Legislation

[257ML  The issue must be to raise money for chosen trade or preparing for it]

[(1)     The social enterprise must be a party to the making of the investment (so far as not in bonus shares) in order to raise money for the carrying-on, by the social enterprise or a 90% social subsidiary of the social enterprise, of—

(a)     a qualifying trade which on the investment date is carried on by the social enterprise or a 90%

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