Direct Tax Acts, Finance Act 2024
600E Qualifying investment (company perspective)F(No. 2)A23 s46(1)(a); FA24 s53 and s54(1)(a)
[(1) An investment shall not be a qualifying investment unless it is based on a business plan.
(2) An...
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.