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HMRC internal manual

Community investment tax relief manual

Community investment tax relief manual: recent changes

Below are details of the amendments that were published on 4 January 2006 (see the update index for all updates).

Section Title and details of the update
Index Index - CITM - Community Investment Tax Relief Manual: Various minor changes throughout the manual to reflect Departmental name change, internal reorganisation following the creation of HM Revenue and Customs and updated URLs of WebPages.
CITM3050 Investment by CDFI: Guaranteed Investments: Final paragraph updated to reflect devolution of responsibility for supporting Community Development Finance Institutions from Small Business Service to Regional Development Agencies.
CITM3090 Investment by CDFI: Property Investments: Examples simplified by eliminating unhelpful reference to equity investment in profit distributing enterprise.
CITM7005 Withdrawal of Relief: Manner of Withdrawal: Updated to reflect changes introduced by ITTOIA2005
CITM7020 Withdrawal of Relief: Disposal of shares or securities: Reference to ‘for full consideration’ deleted; the phrase is not considered to add anything to the meaning of ‘a bargain made at arm’s length’.
CITM9010 Definitions: Meaning of ‘associate’: Meaning of ‘relative’ extended to include civil partners.