11 EIS and SEIS: the no pre-arranged exits requirement
Finance (No 2) Act 2017 (2017 c 32) | Legislation

11  EIS and SEIS: the no pre-arranged exits requirement

(1)     ITA 2007 is amended as follows.

(2)     In section 177 (EIS: the no pre-arranged exits requirement), for subsection (2) substitute—

“(2)     The arrangements referred to in subsection (1)(a) do not include—

(a)     any arrangements with

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