[257QO Maximum relief not obtained for share issue]
Income Tax Act 2007 (2007 c 3) | Legislation

[257QO  Maximum relief not obtained for share issue]

[(1)     This section applies if section 257QJ(2) applies to SI relief attributable to shares held by the investor and—

(a)     the amount of the reduction (“D”) in the investor's liability to income tax for any tax year in respect of the shares,

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