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Contents

Legislation

Income Tax Act 2007

Crossheading The requirements

Find in this level

Section 173 The shares requirement
Section 173A The maximum amount raised annually through risk finance investments requirement
Section 173AA Maximum risk finance investments at the issue date requirement
Section 173AB Maximum risk finance investments during period B requirement
Section 173B The spending of money raised by SEIS investment requirement
Section 174 The purpose of the issue requirement
Section 175 The use of the money raised requirement
Section 175A The permitted maximum age requirement
Section 176 The minimum period requirement
Section 177 The no pre-arranged exits requirement
Section 178 The no tax avoidance requirement
Section 178A The no disqualifying arrangements requirement

Income Tax Act 2007
The requirements

Section 173B | The spending of money raised by SEIS investment requirement

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 173B omitted (with effect in accordance with Sch. 5 para. 21 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 9

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