204 Compliance certificates
Income Tax Act 2007 (2007 c 3) | Legislation

Claims: supporting documents

204  Compliance certificates

(1)     A “compliance certificate” is a certificate which—

(a)     is issued by the issuing company in respect of the relevant shares,

(b)     states that, except so far as they fall to be met by or in relation to the investor, the requirements for EIS relief are for the time being met

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