SolvedCITM9005 | Definitions: Table of definitions
From HM Revenue & Customs · Community investment tax relief manual
For the purposes of the CITR scheme, and this guidance, the following terms are defined or explained as indicated below.
| Guidance | Term | Legislation |
|---|---|---|
| CITM9010 | associate | CTA2010/S268 & ITA/s381 |
| body | CTA2010/S269 & ITA/s382 | |
| CITM2010 | CDFI | CTA2010/S219 & ITA/s334 |
| CITM9020 | class of share | CTA2010/S269 & ITA/s382 |
| CITM7140 | connected persons | CTA2010/S1176 |
| CITM7040 | disposal | CTA010/S266 & ITA/s379 |
| five year period | CTA2010/S223 & ITA/s338 | |
| CITM9030 | held continuously | CTA2010/S267 & ITA/s380 |
| CITM6090 | invested amount | CTA2010/S222 & ITA/s337 |
| investment | CTA2010/S221 & ITA/s336 | |
| investment date | CTA2010/S223 & ITAs338 | |
| CITM3010 | investment fund | SI2003/96 Regulation 9 |
| investor | CTA2010/S219 & ITA/s334 | |
| CITM9020 | issue of shares or securities | CTA2010/S265 &ITA/s378 |
| CITM7110 | market value | CTA2010/S269 & ITA/s382 |
| CITM5020 | owner (in relation to loan) | CTA2010/S232 & ITA/s351 |
| CITM7090 | period of restriction | CTA2010/S242 |
| CITM7090 | the 6 year period | ITA/s359 |
| CITM7010 | permitted disposal | CTA2010/S243 & ITA/s360 |
| CITM3020 | qualifying enterprise | SI2003/96 Regulation 10 |
| CITM4010 | qualifying investment | CTA2010/S225 & ITA/s344 |
| CITM3030 | relevant investment | SI2003/96 Regulation 11 |
| CITM2130 | residential property | |
| CITM2050 | retail CDFI | ITA/s340 |
| CITM4060 | tax relief certificate | CTA2010/S229 & ITA/s348 |
| CITM2050 | wholesale CDFI | SI2003/96 Regulation 11 Schedule 1 (11) |