240 Information to be provided by the investor
Income Tax Act 2007 (2007 c 3) | Legislation

Information

240  Information to be provided by the investor

(1)     This section applies if the investor has obtained EIS relief in respect of the relevant shares, and an event occurs as a result of which—

(a)     the investor is not a qualifying investor in relation to the shares,

(b)     the EIS relief falls to be withdrawn or

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