C1Part 7Community investment tax relief
Annotations:
Modifications etc. (not altering text)
Chapter 6Withdrawal or reduction of CITR
CITR not due
371CITR subsequently found not to have been due
If any CITR has been obtained which is subsequently found not to have been due, the CITR must be withdrawn.
Pt. 7 modified by 2005 c. 7, s. 54A (as inserted (10.7.2008) by The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821), arts. 1, 2)