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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 22 June 2007 (see the update index for all updates).

| Section | Title and details of update | || | Whole Manual | Legislative references throughout the manual have been updated to take account of the enactment of Income Tax Act 2007 (ITA), which rewrote most of the provisions within Schedule 16 to Finance Act 2002 (FA02). The ITA provisions apply to Community Development Finance Institutions and to individuals seeking relief under the scheme. Certain FA02 provisions continue in force in relation to companies seeking relief. | | CITM1000 | References to Department for Trade & Industry and its Small Business Service updated to reflect changes in departmental organisation, contacts, addresses & website. | | CITM2000
CITM9900 |   |