# Finance Act 2014, Paragraph 5


In section 24A(7)(d) (share loss relief on the disposal of certain investments not subject to the limit on deductions imposed by section 24A) after sub-paragraph (ii) insert
“, or
(iii) where SI relief is attributable to the shares in question as determined in accordance with Part 5B (income tax relief for social investments).”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/11/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-11/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.