[257Q Effect of the investor receiving value from the social enterprise]
Income Tax Act 2007 (2007 c 3) | Legislation

[Chapter 7
Withdrawal or Reduction of SI Relief]

[Value received by the investor]

[257Q  Effect of the investor receiving value from the social enterprise]

[(1)     If the investor receives any value from the social enterprise at any time in the longer applicable period, any SI relief given in respect of the investment must—

(a)     if it is greater than the amount given by the formula set

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