C1F1PART 5ASeed enterprise investment scheme
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Pt. 5A applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 8(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)
CHAPTER 1Introduction
SEIS relief
257AMeaning of “SEIS relief” and commencement
1
This Part provides for SEIS income tax relief (“SEIS relief”), that is, entitlement to tax reductions in respect of amounts subscribed by individuals for shares in companies carrying on new businesses.
2
In this Part “SEIS” stands for the seed enterprise investment scheme.
F23
This Part has effect in relation to shares issued on or after 6 April 2012 only.
F34
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Pt. 5A inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 1