234 Relief subsequently found not to have been due
Income Tax Act 2007 (2007 c 3) | Legislation

234  Relief subsequently found not to have been due

(1)     Any EIS relief obtained by the investor which is subsequently found not to have been due must be withdrawn.

(2)     EIS relief obtained by the investor in respect of the relevant shares may not be withdrawn on the ground—

(a)     that the requirements of sections

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