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 257MB
Power to amend limits on amounts raised
Section 257MB grants the Treasury a power to amend by statutory order the limits on amounts that can be raised under the Social Investment Tax Relief scheme, as well as related enterprise size and investment thresholds.
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.