[257FL Cases where maximum SEIS relief not obtained]
Income Tax Act 2007 (2007 c 3) | Legislation

[257FL  Cases where maximum SEIS relief not obtained]

[(1)     If the investor's liability to income tax is reduced for any tax year in respect of any issue of shares and—

(a)     the amount of the reduction (“A”), is less than

(b)     the amount (“B”)

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