Textual Amendments
F1Pt. 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
Modifications etc. (not altering text)
C1Pt. 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)
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(b)Chapter 6 provides for SEIS relief to be withdrawn or reduced in the circumstances mentioned in that Chapter,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.]