Statute
Section 257AE — Income Tax Act 2007: CGT reliefs relating to SEIS
Text of the provision Official document
CGT reliefs relating to SEIS 257AE 1 Section 150E of TCGA 1992 makes provision about gains or losses on the disposal of shares to which SEIS relief is attributable.
2 Schedule 5BB to that Act provides relief in respect of the re-investment under SEIS of the proceeds of assets disposed of in circumstances where there would otherwise be a chargeable gain.
Official source: legislation.gov.uk
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