[257GE Information to be provided by the investor]
Income Tax Act 2007 (2007 c 3) | Legislation

[Information]

[257GE  Information to be provided by the investor]

[(1)     This section applies if the investor has obtained SEIS relief in respect of the relevant shares, and an event occurs as a result of which—

(a)     the investor is not a qualifying investor in relation to the shares,

(b)     the SEIS relief falls to be withdrawn or

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