{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-257HC",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-257HC.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/257HC",
  "kind": "section",
  "number": "257HC",
  "heading": "Carry over of obligations etc where SEIS relief attributed to new shares",
  "text": "(1) This section applies if, under section 257HB, any SEIS relief which is attributable to any old shares becomes attributable instead to any new shares.\n(2) This Part has effect as if anything which under—\n(a) section 257EB(1) (entitlement to claim),\n(b) section 257FR(3) (relief subsequently found not to be due), or\n(c) sections 257GF to 257GH (information to be provided),\nhas been done, or is required to be done, by or in relation to the old company had been done, or were required to be done, by or in relation to the new company.\n(3) Any appeal brought by the old company against a notice under section 257FR(3)(b) may be prosecuted by the new company as if it had been brought by that company.",
  "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/257HC",
    "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."
}