Skip to content
Solved

CITM7090 | Withdrawal of relief: Value received - meaning of “period of restriction”

From HM Revenue & Customs · Community investment tax relief manual

CTA2010/Part 7/Chapter 5/S242; ITA/s359

In the context of the value received within the CITR rules period of restriction and the six year period in relation to an investment means the six year period beginning one year before the investment date.