http://www.legislation.gov.uk/ukpga/2007/3/section/257SCIncome Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-07-21Expert 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 8257SC1No assessment for withdrawing or reducing SI relief in respect of the investment may be made because of an event occurring after the investor's death.2Subsection (3) applies if the investor has, by a disposal or disposals to which section 257R(3) applies, disposed of all investments which—ahave been made by the investor in the social enterprise, andbare investments—ito which SI relief is attributable, oriihave not been held by the investor until the end of the third anniversary of the date on which they were made.3No assessment for withdrawing or reducing SI relief in respect of those investments may be made because of any subsequent event unless the event occurs at a time when the requirements of sections 257LF, 257LG and 257LH are not met in relation to the investor by reference to any of those investments.Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1