219 Value received where part of share issue treated as made in previous tax year
Income Tax Act 2007 (2007 c 3) | Legislation

219  Value received where part of share issue treated as made in previous tax year

(1)     This section applies if—

(a)     section 213(2) applies to an issue of shares, and

(b)     section 158(1) and (2) (form and amount of EIS relief) applies in the case of that issue as if part of the issue had been

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