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SEIS relief SEIS reliefF1

United Kingdom

  1. 257AMeaning of “SEIS relief” and commencement
  2. 257AAEligibility for SEIS relief
  3. 257AAARisk-to-capital condition
  4. 257ABForm and amount of SEIS relief

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

Notes on Part 5A

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)