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 257QN
Single issue treated as made partly in previous tax year
Section 257QN explains how to calculate the reduction in Social Investment (SI) relief when a single share issue has been split across two tax years — that is, where part of the issue was treated as made in the previous tax year under a carry-back claim.
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.