[327A Follow-on funding]
Income Tax Act 2007 (2007 c 3) | Legislation

[327A  Follow-on funding]

[(1)     Subsections (2) and (3) apply where—

(a)     this section applies (see section 326(1)),

(b)     the acquisition by the new company of all the old shares, which is provided for by the arrangements mentioned in section 326(1), takes place, and

(c)     the acquisition falls within section 326(2).

(2)     If, after the acquisition, another company makes an investment in the new company, section

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