[257K Eligibility for SI relief]
Income Tax Act 2007 (2007 c 3) | Legislation

[Chapter 2
Eligibility for Relief: Basic Rule and Key Definitions]

[Eligibility]

[257K  Eligibility for SI relief]

[(1)     An individual (“the investor”) who invests in a social enterprise is eligible for SI relief in respect of the amount invested if—

(a)     the investment is made—

(i)     by the investor on the investor's own behalf,

(ii)     on or after 6 April 2014, and

(iii)

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