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Legislation
Income Tax Act 2007

Crossheading Value received by the investor

  • 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
  1. CHAPTER 7 Withdrawal or reduction of SI relief
  2. Crossheading Value received by the investor

Crossheading Value received by the investor

From legislation.gov.uk

Contents

  1. Section 257Q Effect of the investor receiving value from the social enterprise
  2. Section 257QA Value received: insignificant receipts
  3. Section 257QB Value received where there is more than one issue of investments
  4. Section 257QC Value received where part of investment treated as made in previous tax year
  5. Section 257QD Cases where maximum SI relief not obtained
  6. Section 257QE When value is received
  7. Section 257QF The amount of value received
  8. Section 257QG Receipts of value by and from connected persons etc
  9. Section 257QH Receipt of replacement value
  10. Section 257QI Section 257QH: supplementary
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