[257E Attribution of SEIS relief to shares]
Income Tax Act 2007 (2007 c 3) | Legislation

[Chapter 5
Attribution and Claims for SEIS Relief]

[Attribution]

[257E  Attribution of SEIS relief to shares]

[(1)     References in this Part, in relation to any individual, to the SEIS relief attributable to any shares or issue of shares are to be read as references to any reduction made in the individual's liability to income tax that is attributed to those shares or that issue in accordance with this section.

This is subject to the provisions of Chapters 6 and 7 providing for the withdrawal or reduction of SEIS relief.

(2)     If an individual's liability to income tax is reduced in any tax year, then—

(a)     if the reduction is obtained because

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