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Legislation

Income Tax Act 2007

Crossheading SEIS relief

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Section 257A Meaning of “SEIS relief” and commencement
Section 257AA Eligibility for SEIS relief
Section 257AAA Risk-to-capital condition
Section 257AB Form and amount of SEIS relief

CHAPTER 1 Introduction
Crossheading SEIS relief

Crossheading SEIS relief

From legislation.gov.uk

Contents

Section 257A Meaning of “SEIS relief” and commencement
Section 257AA Eligibility for SEIS relief
Section 257AAA Risk-to-capital condition
Section 257AB Form and amount of SEIS relief