[257SF Information to be provided by the social enterprise etc]
Income Tax Act 2007 (2007 c 3) | Legislation

[257SF  Information to be provided by the social enterprise etc]

[(1)     This section applies if the social enterprise has provided an officer of Revenue and Customs with a compliance statement in respect of the investment and an event occurs as a result of which—

(a)     any of the requirements in sections 257M, 257MC to 257MK, 257MM(1) and 257MN is not met in respect of the investment, or

(b)     any of sections 257Q, 257QJ, 257QQ and 257QR has effect to cause any SI relief attributable to the investment to be withdrawn or reduced, or—

(i)     would have such an

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