Section 257F Overview of ChapterF1

This Chapter provides for SEIS relief to be withdrawn or reduced under—

(a)

section 257FA (disposal of shares),

(b)

section 257FC (call options),

(c)

section 257FD (put options),

(d)

section 257FE (value received by the investor),

(e)

section 257FP (acquisition of a trade or trading asset),

(f)

section 257FQ (acquisition of share capital), and

(g)

section 257FR (relief subsequently found not to have been due).

Annotations

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

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)