Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 280BA
The minimum investment on further issue condition
Section 280BA sets out the circumstances in which an approved venture capital trust (VCT) breaches the minimum investment requirement when it raises additional funds through a further issue of ordinary share capital.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.