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Legislation

Income Tax Act 2007

Crossheading Miscellaneous

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Section 232 Acquisition of a trade or trading assets
Section 233 Acquisition of share capital
Section 234 Relief subsequently found not to have been due

Chapter 6 Withdrawal or reduction of EIS relief
Crossheading Miscellaneous

Crossheading Miscellaneous

From legislation.gov.uk

Contents

Section 232 Acquisition of a trade or trading assets
Section 233 Acquisition of share capital
Section 234 Relief subsequently found not to have been due