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 168
Directors excluded from connection
Section 168 explains when a director (or their associate) of the issuing company is not treated as connected with that company for the purposes of EIS relief, and which types of payments can be disregarded when making that assessment.
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.