14. Creative reliefs (extension of period for temporary increase in credits)

15. Seed enterprise investment scheme (amount on which relief may be claimed etc)


16. Company share option plans
Tuesday 21st March 2023

(1 year, 2 months ago)

Commons Chamber
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Resolved,
That provision may be made—
(a) increasing to £200,000 the amount on which relief may be claimed under Part 5A of the Income Tax Act 2007 or Schedule 5BB to the Taxation of Chargeable Gains Act 1992, and
(b) amending sections 257DI, 257DL and 257HF of the Income Tax Act 2007.
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