F1PART 5ASeed enterprise investment scheme

CHAPTER 1Introduction

Miscellaneous

257ADOverview of other Chapters of Part

In this Part—

(a)

Chapter 5 provides for the attribution of SEIS relief to shares and the making of claims for such relief,

(b)

Chapter 6 provides for SEIS relief to be withdrawn or reduced in the circumstances mentioned in that Chapter,

(c)

Chapter 7 makes provision with respect to the procedure for the withdrawal or reduction of SEIS relief, and

(d)

Chapter 8 contains supplementary and general provisions.