Income Tax Act 2007 (c. 3)

Part 5 U.K. Enterprise investment scheme

Chapter 7 U.K. Withdrawal or reduction of EIS relief: procedure

Assessments and appeals U.K.

235 Assessments for the withdrawal or reduction of EIS relief U.K.

If any EIS relief which has been obtained falls to be withdrawn or reduced under Chapter 6, it must be withdrawn or reduced by the making of an assessment to income tax for the tax year for which the relief was obtained.