[257H Transfers between spouses or civil partners]
Income Tax Act 2007 (2007 c 3) | Legislation

[Chapter 8
Supplementary and General]

[Disposals of shares]

[257H  Transfers between spouses or civil partners]

[(1)     This section applies if—

(a)     shares to which an amount of SEIS relief is attributable were issued to an individual (“A”),

(b)     A transferred the shares to another individual (“B”) during their lives,

(c)     A was married to, or was the civil partner of, B at the time of the transfer, and

(d)     section 257FA (disposal

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