228 Single issue treated as made partly in previous tax year
Income Tax Act 2007 (2007 c 3) | Legislation

228  Single issue treated as made partly in previous tax year

(1)     This section applies if—

(a)     section 224(2) applies to EIS relief attributable to shares held by an individual, and

(b)     part of the issue of shares has been treated as issued to the individual in a previous tax year for the purposes of section

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