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HMRC internal manual

Community investment tax relief manual

From
HM Revenue & Customs
Updated
, see all updates

Definitions: Table of definitions

For the purposes of the CITR scheme, and this guidance, the following terms are defined or explained as indicated below.

Guidance Term Legislation
CITM9010 associate CTA2010/S268 & ITA/s381
  body CTA2010/S269 & ITA/s382
CITM2010 CDFI CTA2010/S219 & ITA/s334
CITM9020 class of share CTA2010/S269 & ITA/s382
CITM7140 connected persons CTA2010/S1176
CITM7040 disposal CTA010/S266 & ITA/s379
  five year period CTA2010/S223 & ITA/s338
CITM9030 held continuously CTA2010/S267 & ITA/s380
CITM6090 invested amount CTA2010/S222 & ITA/s337
  investment CTA2010/S221 & ITA/s336
  investment date CTA2010/S223 & ITAs338
CITM3010 investment fund SI2003/96 Regulation 9
  investor CTA2010/S219 & ITA/s334
CITM9020 issue of shares or securities CTA2010/S265 &ITA/s378
CITM7110 market value CTA2010/S269 & ITA/s382
CITM5020 owner (in relation to loan) CTA2010/S232 & ITA/s351
CITM7090 period of restriction CTA2010/S242
CITM7090 the 6 year period ITA/s359
CITM7010 permitted disposal CTA2010/S243 & ITA/s360
CITM3020 qualifying enterprise SI2003/96 Regulation 10
CITM4010 qualifying investment CTA2010/S225 & ITA/s344
CITM3030 relevant investment SI2003/96 Regulation 11
CITM2130 residential property  
CITM2050 retail CDFI ITA/s340
CITM4060 tax relief certificate CTA2010/S229 & ITA/s348
CITM2050 wholesale CDFI SI2003/96 Regulation 11 Schedule 1 (11)