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Legislation
Income Tax Act 2007

Crossheading Miscellaneous

  • Section 336 Meaning of “making an investment”
  • Section 337 Determination of “the invested amount”
  • Section 338 Meaning of “the 5 year period” and “the investment date”
  • Section 339 Overview of other Chapters of Part
  1. Miscellaneous
  2. Overview of other Chapters of Part

Section 339 | Overview of other Chapters of Part

From legislation.gov.uk

In this Part—

(a)Chapter 5 provides for the making of claims for CITR and the attribution of CITR to investments,

(b)Chapter 6 provides for CITR to be withdrawn or reduced in the circumstances mentioned in that Chapter, and

(c)Chapter 7 contains supplementary and general provision.

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