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Legislation

Income Tax Act 2007

Crossheading Loss of relief

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Section 266 Loss of relief if shares disposed of within 5 years
Section 267 Transfers of shares between spouses or civil partners
Section 268 Loss of relief if VCT approval withdrawn
Section 269 Loss of relief which is subsequently found not to have been due
Section 270 Assessment on withdrawal or reduction of relief

Chapter 2 VCT relief
Crossheading Loss of relief

Crossheading Loss of relief

From legislation.gov.uk

Contents

Section 266 Loss of relief if shares disposed of within 5 years
Section 267 Transfers of shares between spouses or civil partners
Section 268 Loss of relief if VCT approval withdrawn
Section 269 Loss of relief which is subsequently found not to have been due
Section 270 Assessment on withdrawal or reduction of relief