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

CHAPTER 4 U.K. Other provisions

Social investment relief U.K.

57 Relief for investments in social enterprises U.K.

(1) Schedule 11 makes provision for and in connection with social investment tax relief.

(2) Schedule 12 makes provision for relief under TCGA 1992 in connection with investments in social enterprises.