Schedule 10, Part 1, paragraph 14(4)

For the purposes of this paragraph references to providing funds for a particular purpose are to— the making of a loan of funds that are or are to be used for that purpose, the provision of any guarantee or other security in relation to such a loan, the provision of any of the consideration for the issue of any shares or other securities issued wholly or partly for raising those funds, the provision of any consideration for the acquisition by any person of any shares or other securities issued wholly or partly for raising those funds, or any other transfer of assets or value as a consequence of which any of those funds are made available for that purpose.

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Source: legislation.gov.uk · retrieved 2026-07-28