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Legislation

Income Tax Act 2007

Crossheading Claims

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Section 354 Loans: no claim after disposal or excessive repayments or receipts of value
Section 355 Securities or shares: no claim after disposal or excessive receipts of value
Section 356 No claim after loss of accreditation by the CDFI

Chapter 5 Claims for and attribution of CITR
Crossheading Claims

Crossheading Claims

From legislation.gov.uk

Contents

Section 354 Loans: no claim after disposal or excessive repayments or receipts of value
Section 355 Securities or shares: no claim after disposal or excessive receipts of value
Section 356 No claim after loss of accreditation by the CDFI