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Income Tax Act 2007
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[F1257FOverview of ChapterU.K.
This section has no associated Explanatory Notes
This Chapter provides for SEIS relief to be withdrawn or reduced under—
(a)section 257FA (disposal of shares),
(b)section 257FC (call options),
(c)section 257FD (put options),
(d)section 257FE (value received by the investor),
(e)section 257FP (acquisition of a trade or trading asset),
(f)section 257FQ (acquisition of share capital), and
(g)section 257FR (relief subsequently found not to have been due).]
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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