Commentary on Sections Overview Overview Section 222: Receipt of replacement value
705.This section prevents section 213 reducing or withdrawing EIS relief in certain cases. It is based on sections 300A(1) to (6) and (11), 301(5) and 312(1) of ICTA.
706.This section applies to certain cases where the person who received value effectively repays all of it to the person who gave that value.