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
Taxation of Chargeable Gains Act 1992 section 150B
Enterprise investment scheme: reduction of relief
Section 150B deals with the restriction of the capital gains tax exemption on EIS shares where the investor's income tax relief under the Enterprise Investment Scheme has been partially reduced before the shares are disposed of.
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.