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 178A
The no disqualifying arrangements requirement
Section 178A prevents EIS income tax relief where shares are issued in connection with arrangements designed to artificially channel venture capital scheme tax reliefs to particular parties or to dress up an existing business as a new qualifying activity.
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.