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HMRC internal manual

Community investment tax relief manual

Tax Relief: Postponement of tax pending appeal

CTA2010/Part 7/Chapter 6/S263; ITA/s376

An investor cannot claim to postpone any payment of tax under TMA70/S55 on the grounds that they are eligible for relief under the CITR scheme unless they have actually made a claim to relief (which they would not be entitled to do until they had received a tax relief certificate from the Community Development Finance Institution (CDFI)).