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HMRC internal manual

Community investment tax relief manual

From
HM Revenue & Customs
Updated
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Accreditation of community development finance institutions (CDFIs): Withdrawal of accreditation - meaning of “residential property”

For the purposes of the CITR scheme, residential property is defined in Annex D of the Department for Business, Innovation & Skills’ “Material Concerning the Accreditation of Community Development Finance Institutions” - see .