Part 5B Tax relief for social investmentsF1

United Kingdom

1. 1Introduction
2. 2Eligibility for relief: basic rule and key definitions
3. 3Eligibility: conditions relating to the investor and the investment
4. 4Eligibility: conditions relating to the social enterprise
5. 5Attribution of relief
6. 6Claims for relief
7. 7Withdrawal or reduction of SI relief
8. 8Withdrawal or reduction of SI relief: procedure
9. 9Miscellaneous and supplementary provisions