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HMRC internal manual

Community investment tax relief manual

Qualifying investments: Introduction

CTA2010/Part 7/Chapter 1/S219; ITA/s334

Under the CITR scheme investors are eligible for relief in respect of investments if:

  • the investment is made in a body that is accredited as a community development finance institution (CDFI) (see CITM2010) at the time the investment is made,
  • the investment is a qualifying investment (see CITM4010), and
  • the general conditions relating to the CITR scheme are satisfied (see CITM5000+).