Part 7Community investment tax relief

Chapter 6Withdrawal or reduction of CITR

Receipts of value

370Receipts of value by or from connected persons

In sections 363 to 369, if the context permits, references to the investor or the CDFI include references to any person who at any time in the 6 year period relating to the investment is connected with the investor or, as the case may be, the CDFI, whether or not the person is connected at the material time.