Income Tax Act 2007 (c. 3)

[F1 PART 5A U.K. Seed enterprise investment scheme

Textual Amendments

F1 Pt. 5A inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 1

Modifications etc. (not altering text)

C1 Pt. 5A applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 8(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)

CHAPTER 5 U.K. Attribution and claims for SEIS relief

Claims: supporting documents U.K.

257EG Power to amend sections 257EC and 257ED U.K.

(1) The Treasury may by order make such amendments of sections 257EC and 257ED as they consider appropriate.

(2) An order under this section may include incidental, supplemental, consequential and transitional provision and savings.]