SCHEDULES
SCHEDULE 16Community investment tax relief
Part 8Supplementary and general
52Index of defined expressions
In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
associate | paragraph 50 |
the Board | paragraph 51(1) |
body | paragraph 51(1) |
the CDFI | paragraph 1(2) |
disposal | paragraph 48 |
the five year period | paragraph 3 |
held continuously (in relation to securities or shares) | paragraph 49 |
the invested amount | paragraph 21 |
the investment | paragraph 1 |
the investment date | paragraph 3 |
the investor | paragraph 1 |
issue of securities or shares | paragraph 46 |
owner (in relation to a loan) | paragraph 15(2) |
the 1992 Act | paragraph 51(1) |
period of restriction | paragraph 33 |
relief | paragraph 51(1) |
tax relief certificate | paragraph 12 |