C1F1PART 5ASeed enterprise investment scheme
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Pt. 5A applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 8(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)
CHAPTER 1Introduction
Miscellaneous
257ADOverview of other Chapters of Part
In this Part—
a
Chapter 5 provides for the attribution of SEIS relief to shares and the making of claims for such relief,
b
Chapter 6 provides for SEIS relief to be withdrawn or reduced in the circumstances mentioned in that Chapter,
c
Chapter 7 makes provision with respect to the procedure for the withdrawal or reduction of SEIS relief, and
d
Chapter 8 contains supplementary and general provisions.
Pt. 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