[257FA Disposal of shares]
Income Tax Act 2007 (2007 c 3) | Legislation

[257FA  Disposal of shares]

[(1)     This section applies if—

(a)     the investor disposes of any of the relevant shares,

(b)     the disposal takes place before period B ends, and

(c)     SEIS relief is attributable to the shares.

(2)     If the disposal is not made by way of a bargain made at arm's length, the SEIS relief attributable to the shares

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