ITA 2007
This section has no associated Explanatory Notes
10In section 169 (directors qualifying for relief despite connection), in subsection (4), for the words after “before” substitute “—
(a)the termination date relating to the latest issue of shares which met that condition, or
(b)if that issue is an issue in respect of which the investor is eligible for SEIS relief (within the meaning of Part 5A), before the date specified in section 257AC(4) in relation to the shares.”