Amount of value received

Commentary – Tax Reporter ¶322-610

Cases where maximum SI relief not obtained

Commentary – Tax Reporter ¶322-525

Disposals

Commentary – Tax Reporter ¶322-675

Insignificant receipts

Commentary – Tax Reporter ¶322-450

Investor receiving value from the social enterprise

Commentary – Tax Reporter ¶322-425

Receipt of replacement value

Commentary – Tax Reporter ¶322-575

Receipts of value by connected persons etc.

Commentary – Tax Reporter ¶322-550

Relief found not to be due

Commentary – Tax Reporter ¶322-650

Repayments of share capital to other persons

Commentary – Tax Reporter ¶322-625

Value received

Commentary – Tax Reporter ¶322-600