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Contents

Legislation
Income Tax Act 2007

Crossheading Receipts of value

  • Section 363 Value received by investor during 6 year period: loans
  • Section 364 Value received by investor during 6 year period: securities or shares
  • Section 365 Receipts of insignificant value to be added together
  • Section 366 When value is received
  • Section 367 The amount of value received
  • Section 368 Value received if there is more than one investment
  • Section 369 Effect of receipt of value on future claims for CITR
  • Section 370 Receipts of value by or from connected persons
  1. Income Tax Act 2007
  2. /
  3. /Chapter 6 Withdrawal or reduction of CITR

Crossheading Receipts of value

From legislation.gov.uk

Contents

  1. Section 363 Value received by investor during 6 year period: loans
  2. Section 364 Value received by investor during 6 year period: securities or shares
  3. Section 365 Receipts of insignificant value to be added together
  4. Section 366 When value is received
  5. Section 367 The amount of value received
  6. Section 368 Value received if there is more than one investment
  7. Section 369 Effect of receipt of value on future claims for CITR
  8. Section 370 Receipts of value by or from connected persons
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