Crossheading Value received by the investor
From legislation.gov.uk
Contents
- Section 257Q Effect of the investor receiving value from the social enterprise
- Section 257QA Value received: insignificant receipts
- Section 257QB Value received where there is more than one issue of investments
- Section 257QC Value received where part of investment treated as made in previous tax year
- Section 257QD Cases where maximum SI relief not obtained
- Section 257QE When value is received
- Section 257QF The amount of value received
- Section 257QG Receipts of value by and from connected persons etc
- Section 257QH Receipt of replacement value
- Section 257QI Section 257QH: supplementary