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 225
Insignificant repayments ignored for purposes of section 224
Section 225 provides an exception to the EIS relief withdrawal rules in section 224, allowing insignificant share capital repayments to other persons to be disregarded in certain circumstances.
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.