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HMRC internal manual

Community investment tax relief manual

From
HM Revenue & Customs
Updated
, see all updates

Community investment tax relief manual: recent changes

 

Below are details of the amendments that were published on 6 December 2006 (see the update index for all updates).

Section Title and details of update
   
CITM3090 Investment by Community Development Finance Institutions (CDFIs). Expanded guidance, including new examples, on the extent to which CDFIs are able to make property-related investments. 
CITM3092  
CITM3094