[257FR Relief subsequently found not to have been due]
Income Tax Act 2007 (2007 c 3) | Legislation

[257FR  Relief subsequently found not to have been due]

[(1)     Any SEIS relief obtained by the investor which is subsequently found not to have been due must be withdrawn.

(2)     SEIS relief obtained by the investor in respect of the relevant shares may not be withdrawn on the ground—

(a)     that the requirements

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