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Legislation

Income Tax Act 2007

Crossheading Key definitions

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Section 257KA Key to reading the rest of the Part
Section 257KB When investment is made, and “investment date”
Section 257KC “Shorter applicable period” and “longer applicable period”

CHAPTER 2 Eligibility for relief: basic rule and key definitions
Crossheading Key definitions

Crossheading Key definitions

From legislation.gov.uk

Contents

Section 257KA Key to reading the rest of the Part
Section 257KB When investment is made, and “investment date”
Section 257KC “Shorter applicable period” and “longer applicable period”