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Income Tax Act 2007

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Changes over time for: Section 257AA

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Version Superseded: 15/03/2018

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[F1257AAEligibility for SEIS reliefU.K.
This adran has no associated Nodiadau Esboniadol

An individual (“the investor”) is eligible for SEIS relief in respect of an amount subscribed by the investor on the investor's own behalf for an issue of shares in a company (“the issuing company”) if—

(a)the shares (“the relevant shares”) are issued to the investor,

(b)the investor is a qualifying investor in relation to the relevant shares (see Chapter 2),

(c)the general requirements (including requirements as to the purpose of the issue of shares and the use of money raised) are met in respect of the relevant shares (see Chapter 3), and

(d)the issuing company is a qualifying company in relation to the relevant shares (see Chapter 4).]

Textual Amendments

F1Pt. 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

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