OpenLegislation

Introduction IntroductionF1

  1. 257FOverview of Chapter
  2. 257FADisposal of shares
  3. 257FBCases where maximum SEIS relief not obtained
  4. 257FCCall options
  5. 257FDPut options

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)