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Income Tax Act 2007
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Rhagor o Adnoddau
Changes over time for: Section 257HD
Alternative versions:
- 17/07/2012- Amendment
- 08/07/2015
Point in time
Status:
Point in time view as at 08/07/2015.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Section 257HD.
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[F1257HDSubstitution of new shares for old sharesU.K.
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Nodiadau Esboniadol
(1)Subsection (2) applies if, in the case of any new shares held by an individual to which SEIS relief becomes attributable under section 257HB, the old shares for which they were exchanged were subscribed for by and issued to the individual.
(2)This Part has effect as if—
(a)the new shares had been subscribed for by the individual at the time when, and for the amount for which, the old shares were subscribed for by the individual,
(b)the new shares had been issued to the individual by the new company at the time when the old shares were issued to the individual by the old company,
(c)the claim for SEIS relief made in respect of the old shares had been made in respect of the new shares, and
(d)the individual's liability to income tax had been reduced in respect of the new shares for the same tax year as that for which the individual's liability was so reduced in respect of the old shares.
(3)Subsection (4) applies if, in the case of any new shares held by an individual to which SEIS relief becomes so attributable under section 257HB, the old shares for which they were exchanged were transferred to the individual as mentioned in section 257H.
(4)This Part has effect in relation to any subsequent disposal or other event as if—
(a)the new shares had been subscribed for by the individual at the time when, and for the amount for which, the old shares were subscribed for,
(b)the new shares had been issued by the new company at the time when the old shares were issued by the old company,
(c)the claim for SEIS relief made in respect of the old shares had been made in respect of the new shares, and
(d)the individual's liability to income tax had been reduced in respect of the new shares for the same tax year as that for which the liability of the individual who subscribed for the old shares was so reduced in respect of those shares.]
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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