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 232
Acquisition of a trade or trading assets
Section 232 deals with the withdrawal of EIS income tax relief when a company acquires a trade or trading assets that were previously carried on or owned by connected persons, ensuring that relief is not available where an existing business is simply transferred into a new corporate structure.
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.