[150F Seed enterprise investment scheme: reduction of relief]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[150F  Seed enterprise investment scheme: reduction of relief]

[(1)     This section has effect where—

(a)     section 150E(2) applies on a disposal of shares, and

(b)     before the disposal, value is received in circumstances where SEIS relief attributable to the shares is reduced by an amount under section 257FE(2)(a) of ITA 2007.

(2)     If section 150E(2) applies on the disposal but section 150E(5) does not, section 150E(2)

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