Income Tax Act 2007 (c. 3)

Part 7 U.K. Community investment tax relief

Modifications etc. (not altering text)

C1 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)

Chapter 6 U.K. Withdrawal or reduction of CITR

CITR not due U.K.

371 CITR subsequently found not to have been due U.K.

If any CITR has been obtained which is subsequently found not to have been due, the CITR must be withdrawn.