[257EC Compliance certificates]
Income Tax Act 2007 (2007 c 3) | Legislation

[Claims: supporting documents]

[257EC  Compliance certificates]

[(1)     A “compliance certificate” is a certificate which—

(a)     is issued by the issuing company in respect of the relevant shares,

(b)     states that, except so far as they fall to be met by or in relation to the investor, the requirements for SEIS relief (see section 257AA) are

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