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 257DB
Ceasing to meet trading requirement: administration etc
Section 257DB protects a company's trading status for SEIS purposes when it enters administration, receivership, or is wound up, provided this is done for genuine commercial reasons and not as part of a tax avoidance arrangement.
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.