Remedy
Start free

Section 56: SEIS: income tax relief

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 5: Other provisions

ITA 2007 is amended as follows.

In section 29 (tax reductions: supplementary), in subsection (4B), after the entry for Chapter 1 of Part 5 insert— ." Chapter 1 of Part 5A (SEIS relief), "

In section 32 (liability not dealt with in the calculation), after the entry for section 235 insert— ." under section 257G (withdrawal or reduction of SEIS relief), "

In section 257DG (the control and independence requirement), for subsection (2) substitute—

The amendments made by subsections (2) and (3) have effect for the tax year 2013-14 and subsequent tax years.

The amendment made by subsection (4) has effect in relation to shares issued on or after 6 April 2013.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.