F1PART 5BTax relief for social investments
Annotations:
Amendments (Textual)
CHAPTER 8Withdrawal or reduction of SI relief: procedure
Assessments and appeals
257SAssessments for the withdrawal or reduction of SI relief
If any SI relief which has been obtained falls to be withdrawn or reduced under Chapter 7, it must be withdrawn or reduced by the making of an assessment to income tax for the tax year for which the relief was obtained.
Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1