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 288
The no guaranteed loan requirement
Section 288 requires that a VCT's relevant holding must not include any securities that relate to a guaranteed loan, and defines what constitutes a guaranteed loan for this purpose.
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.