Direct Tax Acts, Finance (No. 2) Act 2023

600H Qualifying investorF(No.2)A23 s46(1)(a) [(1) For the purposes of this Chapter, a “qualifying investor”is an individual who on his or her own behalf subscribes for eligible shares in a qualif...
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.