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CITM4005 | Qualifying investments: Introduction

From HM Revenue & Customs · Community investment tax relief manual

CTA2010/Part 7/Chapter 1/S219; ITA/s334

Under the CITR scheme investors are eligible for relief in respect of investments if:

  • the investment is made in a body that is accredited as a community development finance institution (CDFI) (see CITM2010) at the time the investment is made

  • the investment is a qualifying investment (see CITM4010), and

  • the general conditions relating to the CITR scheme are satisfied (see CITM5000+).