Part 5A Seed enterprise investment schemeC1F1
United Kingdom
- 1Introduction
- 2The investor
- 3General requirements
- 4The issuing company
- 5Attribution and claims for SEIS relief
- 6Withdrawal or reduction of SEIS relief
- 7Withdrawal or reduction of SEIS relief: procedure
- 8Supplementary and general
Annotations
Textual amendments
- F1
Pt. 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
Modifications
- C1
Pt. 5A applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 8(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)