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HMRC internal manual

Community investment tax relief manual

From
HM Revenue & Customs
Updated
, see all updates

Community Investment Tax Relief Manual: recent changes

Below are details of the amendments that were published on 16 February 2015 (see the update index for all updates)

Page  Details of update 
   
CITM1030 Update to Statutory ref.
CITM2060  Change to reporting requirements.
CITM2061  Change to reporting requirements.
CITM3005  Accreditation date changes.
CITM3010  Update to Statutory refs.
CITM3030  Update to Statutory refs.
CITM4000+ All pages - update to Statutory refs.
CITM5000+ All pages - update to Statutory refs.
CITM6030  New paragraph on claims on investments made on or before 5 April 2013.
CITM6031  New page - claims for investments made on or after 6 April 2013.
CITM6050  New paragraph on investments made on or before 31 March 2013 and updated Statutory ref.
CITM6051  New page - claims for investments made on or after 1 April 2013.
CITM6052  New page - limit on State aid.
CITM6053  New page - limit on State aid - calculation.
CITM6000+ Updates to Statutory refs.
CITM7000+ Updates to Statutory refs.
CITM7020  New paragraph on investments made from April 2013.
CITM9000+ Updates to Statutory refs.
CITM9900  Changes to reflect new carry forward provision for investments made from April 2013.