Crossheading Value received by investor
From legislation.gov.uk
Contents
- 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