Community investment tax relief manual: recent changes
Below are details of the amendments that were published on 4 April 2007 (see the update index for all updates).
|Section||Title and details of update|
|CITM7110||Withdrawal of Relief: Expanded guidance on when value is received by an investor in a Community Development Finance Institution (CDFI). New guidance covering repayments by the CDFI of loans made by CITR investors.|