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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 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.