[257PB Compliance statements]
Income Tax Act 2007 (2007 c 3) | Legislation

[257PB  Compliance statements]

[(1)     For the purposes of this Part, a “compliance statement” in respect of the investment is a statement by the social enterprise to the effect that, except so far as they fall to be met by or in relation to the individual, the requirements for SI relief—

(a)     are for the time being met in relation to the investment (or in relation

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