Relief withdrawn or reduced
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