[257QD Cases where maximum SI relief not obtained]
Income Tax Act 2007 (2007 c 3) | Legislation

[257QD  Cases where maximum SI relief not obtained]

[(1)     If the investor's liability to income tax is reduced for any tax year in respect of the investment and—

(a)     the amount of the reduction (“A”), is less than

(b)     the amount (“B”) which is equal

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