StatuteIncome Tax Act 2007

Section 257F — Income Tax Act 2007: Overview of Chapter

Text of the provision Official document

Overview of Chapter 257F This Chapter provides for SEIS relief to be withdrawn or reduced under—

a section 257FA (disposal of shares),

b section 257FC (call options),

c section 257FD (put options),

d section 257FE (value received by the investor),

e section 257FP (acquisition of a trade or trading asset),

f section 257FQ (acquisition of share capital),

and g section 257FR (relief subsequently found not to have been due).

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

See judgments from UK courts and tribunals with a plain-English summary and legal holding.