15 Seed enterprise investment scheme: increase of limits etc
Finance (No 2) Act 2023 (2023 c 30) | Legislation

15  Seed enterprise investment scheme: increase of limits etc

(1)     Part 5A of ITA 2007 (seed enterprise investment scheme) is amended in accordance with subsections (2) to (5).

(2)     In section 257AB (form and amount of SEIS relief), in subsection (2)(b), for “£100,000” substitute “£200,000”.

(3)     In section 257DI

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