Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2010

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242Introduction to Chapter
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(1)This Chapter provides for CITR to be withdrawn or reduced under—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(2)This Chapter also provides for the manner in which CITR is to be withdrawn or reduced (see section 255).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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