E3.915 Withdrawal Of SI Relief—Introduction

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Commentary

Personal and employment tax

E3.915 Withdrawal of SI relief—introduction

Note that this scheme closed to new investment from 6 April 2023 onwards.

A number of events will trigger the withdrawal in whole or in part of any SI relief given to the investor:

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(a)�� the investor receiving value from the SE,

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

B6.749 ATED—property developers

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

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