Statute
Section 265 — Income Tax Act 2007: No entitlement to relief which would have been lost if it had already been obtained
Text of the provision Official document
No entitlement to relief which would have been lost if it had already been obtained 265 An individual is not entitled to VCT relief by reference to any shares if circumstances have arisen which would have resulted in the withdrawal or reduction of the relief, if that relief had already been obtained.
Official source: legislation.gov.uk
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