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HMRC internal manual

Community investment tax relief manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
17 March 2022 - See all updates
  1. Back to contents

CITM7000 - Withdrawal of relief: Contents

  1. CITM7005
    Manner of withdrawal
  2. CITM7010
    Disposal of loan
  3. CITM7020
    Disposal of shares or securities
  4. CITM7030
    Identification of securities or shares on disposal
  5. CITM7040
    Meaning of disposal
  6. CITM7050
    Repayments of loan capital
  7. CITM7060
    Value received
  8. CITM7070
    Value received as repayment of loan
  9. CITM7080
    Value received 바카라 사이트“ shares or securities
  10. CITM7090
    Value received - meaning of period of restriction
  11. CITM7100
    Aggregation of receipts of insignificant value
  12. CITM7110
    When value is received
  13. CITM7120
    When value is not received 바카라 사이트“ meaning of qualifying payment
  14. CITM7121
    When value is not received 바카라 사이트“ repayment of loans
  15. CITM7122
    When value is not received 바카라 사이트“ deposits by CDFI in the course of ordinary banking arrangements
  16. CITM7130
    Value received where there is more than one investment
  17. CITM7140
    Receipt of value by and from connected persons
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