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 150E
Seed enterprise investment scheme
Section 150E sets out the capital gains tax rules that apply when an individual disposes of shares to which Seed Enterprise Investment Scheme (SEIS) income tax relief is attributable, including how gains and losses are calculated and how such shares are identified.
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.