[257AB Form and amount of SEIS relief]
Income Tax Act 2007 (2007 c 3) | Legislation

[257AB  Form and amount of SEIS relief]

[(1)     If an individual—

(a)     is eligible for SEIS relief in respect of any amount subscribed for shares, and

(b)     makes a claim in respect of all or some of the shares included in the issue,

the individual is entitled to a tax reduction for the tax year in which the shares

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