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Legislation
Income Tax Act 2007

Crossheading Acquisition of issuing company

  • Section 257HB Continuity of SEIS relief where issuing company is acquired by new company
  • Section 257HC Carry over of obligations etc where SEIS relief attributed to new shares
  • Section 257HD Substitution of new shares for old shares
  1. CHAPTER 8 Supplementary and general
  2. Crossheading Acquisition of issuing company

Crossheading Acquisition of issuing company

From legislation.gov.uk

Contents

  1. Section 257HB Continuity of SEIS relief where issuing company is acquired by new company
  2. Section 257HC Carry over of obligations etc where SEIS relief attributed to new shares
  3. Section 257HD Substitution of new shares for old shares
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