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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 11 October 2006 (see the update index for all updates).

Section Title and details of update
CITM3060 Investment by Community Development Finance Institutions (CDFIs). Material amended to indicate that companies registered as Community Interest Companies (CICs) will be regarded as non-profit-distributing enterprises for the purposes of CITR.