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 253
Meaning of "associate"
Section 253 defines who counts as an "associate" of a person for the purposes of the Enterprise Investment Scheme and related provisions in Part 5 of the Income Tax Act 2007.
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.