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 251A
Powers to amend Chapters 2 to 4 by Treasury regulations
Section 251A gives the Treasury the power to amend, by regulations, the EIS rules concerning investor requirements, share requirements, and qualifying company requirements, subject to parliamentary approval.
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.