ITA 2007
This section has no associated Explanatory Notes
15In section 286 (qualifying holdings: introduction), in subsection (3), after paragraph (ea) insert—
“(eb)the spending of money raised by SEIS investment (see section 292B),”.
15In section 286 (qualifying holdings: introduction), in subsection (3), after paragraph (ea) insert—
“(eb)the spending of money raised by SEIS investment (see section 292B),”.