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 167
Employees, directors and partners
Section 167 defines when an individual is treated as "connected" with the issuing company by reason of being an employee, director or partner, which is relevant to whether Enterprise Investment Scheme relief is available.
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.