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 257DF
The unquoted status requirement
Section 257DF requires that a company issuing shares under the Seed Enterprise Investment Scheme must be an unquoted company at the start of period B, with no arrangements in place to change that status.
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.