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Contents

Legislation

Income Tax Act 2007

PART 5B Tax relief for social investments

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CHAPTER 1 Introduction
CHAPTER 2 Eligibility for relief: basic rule and key definitions
CHAPTER 3 Eligibility: conditions relating to the investor and the investment
CHAPTER 4 Eligibility: conditions relating to the social enterprise
CHAPTER 5 Attribution of relief
CHAPTER 6 Claims for relief
CHAPTER 7 Withdrawal or reduction of SI relief
CHAPTER 8 Withdrawal or reduction of SI relief: procedure
CHAPTER 9 Miscellaneous and supplementary provisions

Income Tax Act 2007
PART 5B Tax relief for social investments

PART 5B Tax relief for social investments

From legislation.gov.uk

Contents

CHAPTER 1 Introduction
CHAPTER 2 Eligibility for relief: basic rule and key definitions
CHAPTER 3 Eligibility: conditions relating to the investor and the investment
CHAPTER 4 Eligibility: conditions relating to the social enterprise
CHAPTER 5 Attribution of relief
CHAPTER 6 Claims for relief
CHAPTER 7 Withdrawal or reduction of SI relief
CHAPTER 8 Withdrawal or reduction of SI relief: procedure
CHAPTER 9 Miscellaneous and supplementary provisions