Direct Tax Acts, Finance Act 2021

498 Qualifying investment (investor perspective)FA18 s25(1); FA20 s74 and Sch [(1) Subject to [section 508J(1)]2, a subscription for eligible shares by an individual in a qualifying company of l...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.