SolvedCITM7000 | Withdrawal of relief: Contents
From HM Revenue & Customs · Community investment tax relief manual
Contents17 entries
- CITM7005Withdrawal of relief: Manner of withdrawal
- CITM7010Withdrawal of relief: Disposal of loan
- CITM7020Withdrawal of relief: Disposal of shares or securities
- CITM7030Withdrawal of relief: Identification of securities or shares on disposal
- CITM7040Withdrawal of relief: Meaning of “disposal”
- CITM7050Withdrawal of relief: Repayment of loan capital
- CITM7060Withdrawal of relief: Value received
- CITM7070Withdrawal of relief: Value received as repayment of loan
- CITM7080Withdrawal of relief: Value received - shares or securities
- CITM7090Withdrawal of relief: Value received - meaning of “period of restriction”
- CITM7100Withdrawal of relief: Aggregation of receipts of insignificant value
- CITM7110Withdrawal of relief: When value is received
- CITM7120Withdrawal of relief: When value is not received - meaning of “qualifying payment”
- CITM7121Withdrawal of relief: When value is not received - repayment of loans
- CITM7122Withdrawal of relief: When value is not received - deposits by CDFI in the course of ordinary banking arrangements
- CITM7130Withdrawal of relief: Value received where there is more than one investment
- CITM7140Withdrawal of relief: Receipt of value by and from connected persons