Part 7Community investment tax relief
Chapter 1Introduction
Miscellaneous
339Overview of other Chapters of Part
In this Part—
(a)
Chapter 5 provides for the making of claims for CITR and the attribution of CITR to investments,
(b)
Chapter 6 provides for CITR to be withdrawn or reduced in the circumstances mentioned in that Chapter, and
(c)
Chapter 7 contains supplementary and general provision.