F1PART 5BTax relief for social investments
Annotations:
Amendments (Textual)
CHAPTER 4Eligibility: conditions relating to the social enterprise
Conditions relating to the social enterpriseF2: general
Annotations:
Amendments (Textual)
F2
Word in s. 257M cross-heading inserted (with effect in accordance with Sch. 1 para. 14(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 6(1)
257MThe continuing to be a social enterprise requirement
The social enterprise must be a social enterprise throughout the shorter applicable period.
Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1