Finance Act 2021 (c. 26)

PART 1 U.K. Income tax, corporation tax and capital gains tax

Reliefs for business U.K.

20 Extension of social investment tax relief for further two years U.K.

In—

(a) section 257K(1)(a)(iii) of ITA 2007 (date by which investment must be made to qualify for social investment tax relief), and

(b) paragraphs 1(3)(b) and 2(2)(b) of Schedule 8B to TCGA 1992 (date by which gains re-invested in social enterprises must accrue to qualify for hold-over relief),

for “6 April 2021” substitute “ 6 April 2023 ”.