
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Chapter
PrintThis
Cross Heading
only
Changes over time for: Cross Heading: Introduction


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
IntroductionU.K.
242Introduction to ChapterU.K.
(1)This Chapter provides for CITR to be withdrawn or reduced under—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(2)This Chapter also provides for the manner in which CITR is to be withdrawn or reduced (see section 255).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.
Yn ôl i’r brig