[257FE Value received by the investor]
Income Tax Act 2007 (2007 c 3) | Legislation

[Value received by investor]

[257FE  Value received by the investor]

[(1)     This section applies if the investor receives any value from the issuing company at any time in period A relating to the relevant shares.

(2)     Any SEIS relief attributable to the shares must—

(a)     if it is greater than the amount given by the formula set out below, be

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