[257QI Section 257QH: supplementary]
Income Tax Act 2007 (2007 c 3) | Legislation

[257QI  Section 257QH: supplementary]

[(1)     The receipt of the replacement value by the original supplier is ignored for the purposes of section 257QH(1) to the extent to which it has previously been set under section 257QH against a receipt of value to prevent any reduction or withdrawal of SI relief under section 257Q.

(2)     The receipt of the replacement value by the original supplier (“the event”) is ignored for the purposes of section 257QH if—

(a)     the event occurs before the longer applicable period,

(b)     where

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