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 234
Relief subsequently found not to have been due
Section 234 deals with the withdrawal of Enterprise Investment Scheme (EIS) income tax relief where it is subsequently discovered that the relief was not properly due, and sets out procedural safeguards that must be satisfied before certain grounds can be used to withdraw that relief.
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.