[257ED Compliance statements]
Income Tax Act 2007 (2007 c 3) | Legislation

[257ED  Compliance statements]

[(1)     A “compliance statement” is a statement, in respect of an issue of shares, to the effect that, except so far as they fall to be met by or in relation to the individuals to whom shares included in that issue have been issued, the requirements for SEIS relief (see section 257AA)—

(a)     are for the time being met in relation to the shares to which the statement relates, and

(b)     have been

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