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Legislation
Income Tax Act 2007

Crossheading Value received by investor

  • Section 257FE Value received by the investor
  • Section 257FF Value received: receipts of insignificant value
  • Section 257FG Meaning of “a receipt of insignificant value”
  • Section 257FH When value is received
  • Section 257FI The amount of value received
  • Section 257FJ Value received where there is more than one issue
  • Section 257FK Value received where part of issue treated as made in previous tax year
  • Section 257FL Cases where maximum SEIS relief not obtained
  • Section 257FM Receipts of value by and from connected persons etc
  • Section 257FN Receipt of replacement value
  • Section 257FO Section 257FN: supplementary
  1. CHAPTER 6 Withdrawal or reduction of SEIS relief
  2. Crossheading Value received by investor

Crossheading Value received by investor

From legislation.gov.uk

Contents

  1. Section 257FE Value received by the investor
  2. Section 257FF Value received: receipts of insignificant value
  3. Section 257FG Meaning of “a receipt of insignificant value”
  4. Section 257FH When value is received
  5. Section 257FI The amount of value received
  6. Section 257FJ Value received where there is more than one issue
  7. Section 257FK Value received where part of issue treated as made in previous tax year
  8. Section 257FL Cases where maximum SEIS relief not obtained
  9. Section 257FM Receipts of value by and from connected persons etc
  10. Section 257FN Receipt of replacement value
  11. Section 257FO Section 257FN: supplementary
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