Crossheading Repayments etc of investments to other persons
From legislation.gov.uk
Contents
- Section 257QJ Repayments etc of share capital to other persons
- Section 257QK Insignificant payments ignored for the purposes of section 257QJ
- Section 257QL Amount of repayments etc if there is more than one issue of shares
- Section 257QM Single issue affecting more than one individual
- Section 257QN Single issue treated as made partly in previous tax year
- Section 257QO Maximum relief not obtained for share issue
- Section 257QP Repayment of authorised minimum within 12 months