Statute
Section 257G — Income Tax Act 2007: Assessments for the withdrawal or reduction of SEIS relief
Text of the provision Official document
Assessments for the withdrawal or reduction of SEIS relief 257G If any SEIS relief which has been obtained falls to be withdrawn or reduced under Chapter 6, it must be withdrawn or reduced by the making of an assessment to income tax for the tax year for which the relief was obtained.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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