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Legislation
Income Tax Act 2007

Crossheading Loss of relief

  • 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  • Section 268 Loss of relief if VCT approval withdrawn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
  1. Income Tax Act 2007
  2. /
  3. /Loss of relief

Section 269 | Loss of relief which is subsequently found not to have been due

From legislation.gov.uk

16 September 2026

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Any VCT relief obtained which is subsequently found not to have been due is to be withdrawn.

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