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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 30 March 2006 (see the update index for all updates).

Section Title and details of update
CITM1010 Community Investment Tax Relief: Introduction – Minor changes to include signposts to further information
CITM2010 Accreditation: Application for Accreditation – Update of contact details for Small Business Service and minor change to accreditation process
CITM9900 CITR: A brief guide for investors – New section updating and replacing material previously published a separate document for individuals or companies considering investing under CITR