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HMRC internal manual

Community investment tax relief manual

HM Revenue & Customs
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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.