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

[257RA  Cases where maximum relief not obtained]

[(1)     Subsection (2) applies if the investor's liability to income tax for any tax year is reduced under this Part in respect of the investment and—

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

(b)     the amount given by—

A x R

ɳ—

A is the amount on which the investor claims

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