Income Tax Act 2007

[F1257JGPeriod of accreditation as a social impact contractorU.K.

This adran has no associated Nodiadau Esboniadol

(1)An accreditation under section 257JD has effect for a period—

(a)beginning with the day specified in the accreditation, and

(b)of a length specified in, or determined in accordance with, the accreditation.

(2)The day specified under subsection (1)(a) in an accreditation may not be earlier than 6 April 2014 but subject to that—

(a)may be, or be earlier than, the day it is decided to grant the accreditation (and in particular may be, or be earlier than, the day the application for the accreditation is made), and

(b)may be earlier than the day section 257JD comes into force.

(3)This section has effect subject to sections 257JD(4) and 257JF(3)(d)(i) (withdrawal of accreditations).]

Textual Amendments

F1Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1