[257J Meaning of “SI relief” and “social enterprise”]
Income Tax Act 2007 (2007 c 3) | Legislation

[Part 5B Tax Relief for Social Investments]

[Chapter 1
Introduction]

[257J  Meaning of “SI relief” and “social enterprise”]

[(1)     This Part provides for income tax relief for social investments (“SI relief”), that is, entitlement to tax reductions in respect of amounts invested in social enterprises

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