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Legislation
Income Tax Act 2007

Crossheading Key definitions

  • Section 257KA Key to reading the rest of the Part
  • Section 257KB When investment is made, and “investment date”
  • Section 257KC “Shorter applicable period” and “longer applicable period”
  1. Key definitions
  2. Key to reading the rest of the Part

Section 257KA | Key to reading the rest of the Part

From legislation.gov.uk

In the following provisions of this Part (except section 257N), a reference to—

“the amount invested”,

“the investment”,

“the investor”, or

“the social enterprise”,

is to be read in accordance with section 257K(1).

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