[257JA Form and amount of relief]
Income Tax Act 2007 (2007 c 3) | Legislation

[257JA  Form and amount of relief]

[(1)     If an individual—

(a)     is eligible for SI relief in respect of any amount, and

(b)     makes a claim in respect of all or some of the amount,

the individual is entitled to a tax reduction for the tax year in which the amount was invested.

This

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