Statute
Section 54 — Finance Act 2014: Removing time limit on seed enterprise investment scheme relief
Text of the provision Official document
Removing time limit on seed enterprise investment scheme relief 54 1 Section 257A of ITA 2007 (meaning of “SEIS relief” and commencement) is amended as follows.
2 For subsection (3) (which limits SEIS relief to shares issued on or after 6 April 2012 but before 6 April 2017) substitute— 3 This Part has effect in relation to shares issued on or after 6 April 2012 only.
3 Omit subsection (4) (which allows the Treasury to extend SEIS relief by order).
Official source: legislation.gov.uk
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