[257FK Value received where part of issue treated as made in previous tax year]
Income Tax Act 2007 (2007 c 3) | Legislation

[257FK  Value received where part of issue treated as made in previous tax year]

[(1)     This section applies if—

(a)     section 257FE(2) applies to an issue of shares, and

(b)     section 257AB(1) and (2) (form and amount of SEIS relief) applies in the case of that issue as if part of the issue had been

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