[257FO Section 257FN: supplementary]
Income Tax Act 2007 (2007 c 3) | Legislation

[257FO  Section 257FN: supplementary]

[(1)     The receipt of the replacement value by the original supplier is ignored for the purposes of section 257FN(1) to the extent to which it has previously been set (under that section) against a receipt of value to prevent any reduction or withdrawal of SEIS relief under section 257FE.

(2)     The receipt of the replacement value by the original supplier (“the event”) is ignored for the purposes of section 257FN if—

(a)     the event occurs before period A relating to the relevant shares,

(b)

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