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Contents

Legislation
Income Tax Act 2007

Crossheading Miscellaneous

  • Section 257AC Meaning of “period A” and “period B”
  • Section 257AD Overview of other Chapters of Part
  • Section 257AE CGT reliefs relating to SEIS
  1. Miscellaneous
  2. Overview of other Chapters of Part

Section 257AD | Overview of other Chapters of Part

From legislation.gov.uk

In this Part—

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

(b)Chapter 6 provides for SEIS relief to be withdrawn or reduced in the circumstances mentioned in that Chapter,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

(d)Chapter 8 contains supplementary and general provisions.

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