[257PC Compliance certificates]
Income Tax Act 2007 (2007 c 3) | Legislation

[257PC  Compliance certificates]

[(1)     For the purposes of this Chapter, a “compliance certificate” is a certificate which—

(a)     is issued by the social enterprise in respect of the investment,

(b)     states that, except so far as they fall to be met by or in relation to the individual, the requirements for SI relief are for the time being met in relation to the investment, and

(c)     is in such form as the Commissioners for Her Majesty's Revenue

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