Part 7

Community investment tax relief
Chapter 6

Withdrawal or reduction of CITR

CITR not due

CITR subsequently found not to have been due
371
If any CITR has been obtained which is subsequently found not to have been due, the CITR must be withdrawn.
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)