15(1)Section 224 (repayments etc of share capital to other persons) is amended as follows.
(2)In subsection (4), after paragraph (a) insert—
“(aa)causes any SEIS relief attributable to that person’s shares in the issuing company to be withdrawn or reduced by virtue of—
(i)section 257FA (disposal of shares), or
(ii)section 257FH(2)(a) (receipt of value by virtue of repayment of share capital etc),”.
(3)In subsection (5)—
(a)after “subsection (4)(a),” insert “(aa),” and
(b)after paragraph (a) insert—
“(aa)section 257FE,”.