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Contents

Legislation

Income Tax Act 2007

CHAPTER 1 Introduction

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Section 257J Meaning of “SI relief” and “social enterprise”
Section 257JA Form and amount of relief
Section 257JB Meaning of “community benefit society”
Section 257JC Charities that are trusts
Section 257JD Accreditation as a social impact contractor
Section 257JE Meaning of “social impact contract”
Section 257JF Accreditations: supplementary provisions
Section 257JG Period of accreditation as a social impact contractor
Section 257JH Functions of Ministers of the Crown under sections 257JD to 257JG

PART 5B Tax relief for social investments
CHAPTER 1 Introduction

CHAPTER 1 Introduction

From legislation.gov.uk

Contents

Section 257J Meaning of “SI relief” and “social enterprise”
Section 257JA Form and amount of relief
Section 257JB Meaning of “community benefit society”
Section 257JC Charities that are trusts
Section 257JD Accreditation as a social impact contractor
Section 257JE Meaning of “social impact contract”
Section 257JF Accreditations: supplementary provisions
Section 257JG Period of accreditation as a social impact contractor
Section 257JH Functions of Ministers of the Crown under sections 257JD to 257JG