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 201
Attribution of EIS relief to shares
Section 201 explains how EIS income tax relief is traced back and attributed to specific share issues and individual shares, which is essential for determining what happens when relief is later withdrawn or reduced.
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.