Crossheading Investments in social enterprises
From legislation.gov.uk
Contents
- Section 255A Hold-over relief for gains re-invested in social enterprises
- Section 255B Gains and losses on investments in social enterprises
- Section 255C Application of section 255B(2) where maximum SI relief not obtained
- Section 255D Application of section 255B(2) where SI relief has been reduced
- Section 255E Reorganisations involving shares to which SI relief is attributable