[257GF Information to be provided by the issuing company etc]
Income Tax Act 2007 (2007 c 3) | Legislation

[257GF  Information to be provided by the issuing company etc]

[(1)     This section applies if the issuing company has provided an officer of Revenue and Customs with a compliance statement in respect of an issue of shares and an event occurs as a result of which—

(a)     the requirement of section 257CC (spending of the money raised) is not met in respect of any of the shares included in the issue, or would not be met if SEIS relief had been obtained in respect of the shares in question,

(b)     any provision of Chapter 4 has effect to prevent the issuing company being a qualifying company in relation

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