Statute
Section 257S — Finance Act 2014: Assessments for the withdrawal or reduction of SI relief
Text of the provision Official document
Assessments for the withdrawal or reduction of SI relief 257S If any SI relief which has been obtained falls to be withdrawn or reduced under Chapter 7, it must be withdrawn or reduced by the making of an assessment to income tax for the tax year for which the relief was obtained.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →