[257FJ Value received where there is more than one issue]
Income Tax Act 2007 (2007 c 3) | Legislation

[257FJ  Value received where there is more than one issue]

[(1)     This section applies if—

(a)     two or more issues of shares in the issuing company have been made to the investor which include shares in respect of which the investor obtains SEIS relief,

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