{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-257F",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-257F.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/257F",
  "kind": "section",
  "number": "257F",
  "heading": "Overview of Chapter",
  "text": "This Chapter provides for SEIS relief to be withdrawn or reduced under—\n(a) section 257FA (disposal of shares),\n(b) section 257FC (call options),\n(c) section 257FD (put options),\n(d) section 257FE (value received by the investor),\n(e) section 257FP (acquisition of a trade or trading asset),\n(f) section 257FQ (acquisition of share capital), and\n(g) section 257FR (relief subsequently found not to have been due).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/257F",
    "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."
}