Income Tax Act 2007 section 257AD

Overview of other Chapters of Part

Section 257AD provides an overview of the remaining chapters of Part 5A, which deal with claiming SEIS relief, the circumstances in which it may be lost, the procedures for withdrawing or reducing it, and supplementary matters.

• Chapter 5 covers how SEIS relief is attributed to shares and how claims for that relief are made
• Chapter 6 sets out the circumstances in which SEIS relief may be withdrawn or reduced
• Chapter 7 details the procedural rules for withdrawing or reducing SEIS relief
• Chapter 8 contains supplementary and general provisions supporting the scheme