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Legislation
Corporation Tax Act 2010

Crossheading CITR

  • Section 218 Meaning of “CITR”
  • Section 219 Eligibility for CITR
  • Section 220 Form and amount of CITR
  • Section 220A Carry forward of CITR
  • Section 220B Limit on State aid
  1. CITR
  2. Meaning of “CITR”

Section 218 | 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 companies in community development finance institutions.

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