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HMRC internal manual

Community investment tax relief manual

From
HM Revenue & Customs
Updated
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Community investment tax relief manual: recent changes

 

Below are details of the amendments that were published on 19 March 2008 (see the update index for all updates).

Section Title and details of update
   
CITM1030 CITR Scheme: Legislation. Includes reference to SI2008/383.
CITM2100 Accreditation: Withdrawal of Accreditation. Includes reference to new provisions relating to unavoidable breaches of onward-investment requirement introduced by SI2008/383.
CITM2110 Accreditation: Withdrawal of Accreditation – investment fund limits. Describes new provisions relating to unavoidable breaches of onward-investment requirement introduced by SI2008/383.
CITM3005 Investment by CDFI: Outline. Includes new onward-investment requirement introduced by SI2008/383.
CITM3020 Investment by CDFI: Meaning of ‘qualifying enterprise’. Updates references to legislation defining small or medium-sized enterprises.
CITM3040 Investment by CDFI: Investments which are not relevant investments. Lists an equity investment in a profit-distributing enterprise as an investment that is not a relevant investment.
CITM3065 Investment by CDFI: Equity investment in profit-distributing enterprises. New page to clarify that an equity investment in a profit-distributing enterprise is not a relevant investment.