The Community Investment Tax Relief (Amendment of Investment Limits) Regulations 2023
Made
9th May 2023
Laid before the House of Commons
11th May 2023
Coming into force
1st June 2023
The Treasury, in exercise of the powers conferred by sections 340(2)(b) and (6), 341(1) and 348(6) and (7) of the Income Tax Act 2007(1) and section 229(6) and (7) of the Corporation Tax Act 2010(2), make the following Regulations.
(1)
2007 c. 3. Section 348(7) was amended by paragraph 511 of Schedule 1 to the Corporation Tax Act 2010.
