Crossheading Value received by investor
From legislation.gov.uk
Contents
- Section 213 Value received by the investor
- Section 214 Value received: receipts of insignificant value
- Section 215 Meaning of “receipts of insignificant value”
- Section 216 When value is received
- Section 217 The amount of value received
- Section 218 Value received where there is more than one issue of shares
- Section 219 Value received where part of share issue treated as made in previous tax year
- Section 220 Cases where maximum EIS relief not obtained
- Section 221 Receipts of value by and from connected persons etc
- Section 222 Receipt of replacement value
- Section 223 Section 222: supplementary