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Home / Simons-Taxes / Personal and employment tax / Part E3 Reliefs for investors / Division E3.6 Community investment tax relief

Division E3.6 Community investment tax relief

Personal and employment tax

Division E3.6 Community investment tax relief

E3.601 Community investment tax relief (CITR)—overview
E3.605 Requirements for CDFIs
E3.610 Qualifying investments—introduction
E3.611 Qualifying loans
E3.612 Qualifying securities
E3.613 Qualifying shares
E3.614 Tax relief certificates
E3.615 No pre-arranged protection against risks
E3.620 CITR general conditions—introduction
E3.621 No control of CDFI
E3.622 Beneficial ownership
E3.623 Investor must not be accredited CDFI
E3.624 No acquisition of share in partnership
E3.625 No tax avoidance motive
E3.630 Claiming the community investment tax relief—individual investors
E3.631 Claiming the relief—company investors
E3.632 Restrictions on making claims in relation to loans
E3.633 Restrictions on making claims in relation to shares or securities
E3.634 Restriction on making claims where CDFI ceases to be accredited
E3.635 The community investment tax relief available for individual investors
E3.636 The relief available for company investors
E3.637 Determining the invested amount
E3.638 Attributing the relief to an investment
E3.640 Withdrawal of community investment tax relief generally
E3.641 Disposal of loan during five-year period
E3.642 Disposal of shares or securities during five-year period
E3.643 Repayments of loan capital
E3.644 Receipts of value generally
E3.645 Receipts of value where investment consists of a loan
E3.646 Receipts of value where investment consists of securities or shares
E3.647 Occasions of receipts of value, and amounts of value received
E3.648 Receipts of value where more than one investment
E3.649 Investor's duty to notify HMRC
E3.650 Restructuring of CDFI
E3.651 Community investment tax relief—disclosure of information
E3.652 Community investment tax relief—nominees
E3.653 Community investment tax relief—postponement of tax pending appeal
E3.654 Identification of securities or shares on a disposal
E3.655 Community investment tax relief—definitions

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