{
  "url": "https://openlegislation.uk/finance-act-2014/section-54",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-54.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/54",
  "kind": "section",
  "number": "54",
  "heading": "Removing time limit on seed enterprise investment scheme relief",
  "text": "(1) Section 257A of ITA 2007 (meaning of “SEIS relief” and commencement) is amended as follows.\n(2) For subsection (3) (which limits SEIS relief to shares issued on or after 6 April 2012 but before 6 April 2017) substitute—\n“(3) This Part has effect in relation to shares issued on or after 6 April 2012 only.”\n(3) Omit subsection (4) (which allows the Treasury to extend SEIS relief by order).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/54",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}