Section 257AD Overview of other Chapters of PartF1
In this Part—
(a)
Chapter 5 provides for the attribution of SEIS relief to shares and the making of claims for such relief,
(b)
Chapter 6 provides for SEIS relief to be withdrawn or reduced in the circumstances mentioned in that Chapter,
(c)
Chapter 7 makes provision with respect to the procedure for the withdrawal or reduction of SEIS relief, and
(d)
Chapter 8 contains supplementary and general provisions.
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)