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Legislation
Income Tax Act 2007

Crossheading Entitlement to relief

  • Section 261 Eligibility for relief
  • Section 262 Entitlement to claim relief
  • Section 263 Form and amount of relief
  • Section 264 No entitlement to relief if there is a linked loan
  • Section 264A Restricting relief where there is a linked sale
  • Section 265 No entitlement to relief which would have been lost if it had already been obtained
  1. Chapter 2 VCT relief
  2. Crossheading Entitlement to relief

Crossheading Entitlement to relief

From legislation.gov.uk

Contents

  1. Section 261 Eligibility for relief
  2. Section 262 Entitlement to claim relief
  3. Section 263 Form and amount of relief
  4. Section 264 No entitlement to relief if there is a linked loan
  5. Section 264A Restricting relief where there is a linked sale
  6. Section 265 No entitlement to relief which would have been lost if it had already been obtained
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