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Legislation
Income Tax Act 2007

Crossheading CITR

  • Section 333 Meaning of “CITR”
  • Section 334 Eligibility for CITR
  • Section 335 Form and amount of CITR
  • Section 335A Carry forward of CITR
  1. CITR
  2. Meaning of “CITR”

Section 333 | Meaning of “CITR”

From legislation.gov.uk

This Part provides for community investment tax relief (“CITR”), that is, entitlement to tax reductions in respect of amounts invested by individuals in community development finance institutions.

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