Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Cross Heading: Introduction is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This Chapter provides for CITR to be withdrawn or reduced under—
(a)section 243 (disposal of loan during 5 year period),
(b)section 244 (disposal of securities or shares during 5 year period),
(c)section 245 (repayment of loan capital during 5 year period),
(d)section 246 (value received by investor during 6 year period: loans),
(e)section 247 (value received by investor during 6 year period: securities or shares),
(f)section 254 (CITR subsequently found not to have been due).
(2)This Chapter also provides for the manner in which CITR is to be withdrawn or reduced (see section 255).
(3)In this Chapter “the 6 year period” in relation to the investment is the period of 6 years beginning 12 months before the investment date.
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