Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 159
Periods A, B and C
Section 159 defines three key time periods — Period A, Period B and Period C — used throughout the Enterprise Investment Scheme provisions to test whether various qualifying conditions are met in relation to shares issued by a company.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.