[257DL The amount raised through the SEIS]
Income Tax Act 2007 (2007 c 3) | Legislation

[257DL  The amount raised through the SEIS]

[(1)     The sum of the following amounts must not exceed [£250,000]—

(a)     the amount of the SEIS investment made in the issuing company which includes the relevant shares (“the current investment”),

(b)     the amount of other SEIS investments made in the issuing company on the same day as the current investment,

(c)     the amount of any SEIS investments made in the issuing company during the period of 3 years ending immediately before that day, and

(d)     the total of any other aid which—

(i)     is granted to the issuing company on the day the

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