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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  • Section 268 Loss of relief if VCT approval withdrawn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. Loss of relief
  2. Loss of relief which is subsequently found not to have been due

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

From legislation.gov.uk

Any VCT relief obtained which is subsequently found not to have been due is to be withdrawn.

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