http://www.legislation.gov.uk/ukpga/2007/3/section/257PIncome Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-08-13Expert Participation2026-07-15 Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29 192 193s. 211(2)art. 2(h) PART 5BCHAPTER 6257P1A claim for SI relief in respect of the amount invested may be made—anot earlier than the time the requirement in section 257MM(2) (chosen trade must have been carried on for 4 months) is first met, andbnot later than the fifth anniversary of the normal self-assessment filing date for the tax year in which the investment is made.2If the social enterprise is an accredited social impact contractor, subsection (1) applies with the omission of its paragraph (a).3If section 257JA(1) and (2) apply as if part of the amount invested had been invested in a previous tax year, subsection (1) has effect as if that part and the remainder had been invested by separate investments (and that part had been invested by an investment made on a day in the previous tax year).S. 257P(1) applied (with modifications) by 1992 c. 12, Sch. 8B para. 8(1) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 3)Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1