Statute
Section 235 — Income Tax Act 2007: Assessments for the withdrawal or reduction of EIS relief
Text of the provision Official document
Assessments for the withdrawal or reduction of EIS relief 235 If any EIS relief which has been obtained falls to be withdrawn or reduced under Chapter 6, it must be withdrawn or reduced by the making of an assessment to income tax for the tax year for which the relief was obtained.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
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