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Contents

Legislation
Income Tax Act 2007

Crossheading Miscellaneous

  • Section 159 Periods A, B and C
  • Section 160 Overview of other Chapters of Part
  • Section 161 Other tax reliefs relating to EIS
  1. Miscellaneous
  2. Overview of other Chapters of Part

Section 160 | Overview of other Chapters of Part

From legislation.gov.uk

In this Part—

(a)Chapter 5 provides for the attribution of EIS relief to shares and the making of claims for such relief,

(b)Chapter 6 provides for EIS relief to be withdrawn or reduced in the circumstances mentioned in that Chapter,

(c)Chapter 7 makes provision with respect to the procedure for the withdrawal or reduction of EIS relief, and

(d)Chapter 8 contains supplementary and general provisions.

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