C1Part 7Community investment tax relief
Annotations:
Modifications etc. (not altering text)
Chapter 1Introduction
CITR
333Meaning of “CITR”
This Part provides for community investment tax relief (“CITR”), that is, entitlement to tax reductions in respect of amounts invested by individuals in community development finance institutions.
Pt. 7 modified by 2005 c. 7, s. 54A (as inserted (10.7.2008) by The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821), arts. 1, 2)