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 257CF
The no disqualifying arrangements requirement
Section 257CF prevents SEIS income tax relief where shares are issued in connection with arrangements designed to channel venture capital scheme tax reliefs to parties involved, while routing the money raised back to those same parties or effectively repackaging an existing business.
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.