{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-160",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-160.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/160",
  "kind": "section",
  "number": "160",
  "heading": "Overview of other Chapters of Part",
  "text": "In this Part—\n(a) Chapter 5 provides for the attribution of EIS relief to shares and the making of claims for such relief,\n(b) Chapter 6 provides for EIS relief to be withdrawn or reduced in the circumstances mentioned in that Chapter,\n(c) Chapter 7 makes provision with respect to the procedure for the withdrawal or reduction of EIS relief, and\n(d) Chapter 8 contains supplementary and general provisions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/160",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}