5(1)Section 257SH (power to require information where reason to believe SI relief may not be due because of certain kinds of arrangements, etc) is amended as follows.U.K.
(2)In subsection (1) after “257LE,” insert “ 257LEA, ”.
(3)In subsection (4) at the appropriate place insert—
| “Section 257LEA | The investor, the social enterprise, any person controlling the social enterprise and any person whom an officer of Revenue and Customs has reason to believe may be a party to the arrangements in question” |