Direct Tax Acts, Finance (No. 3) Act 2011

489The reliefFA11 s33(1)(a) [(1)This section applies for affording relief from income tax where— (a)an individual who qualifies for the relief subscribes for eligible shares in a qualifying compa...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.