56 SEIS: income tax relief
Finance Act 2013 (2013 c 29) | Legislation

Seed enterprise investment scheme

56  SEIS: income tax relief

(1)     ITA 2007 is amended as follows.

(2)     In section 29 (tax reductions: supplementary), in subsection (4B), after the entry for Chapter 1 of Part 5 insert—

“Chapter 1 of Part 5A (SEIS relief),”.

(3)     In section 32 (liability not dealt with in the calculation), after the entry for section

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