Part 7 Community investment tax relief

Chapter 1 Introduction

Miscellaneous

224 Overview of other Chapters of Part
In this Part—
(a) Chapter 4 provides for limitations on claims and the attribution of CITR to investments,
(b) Chapter 5 provides for CITR to be withdrawn or reduced in the circumstances mentioned in that Chapter, and
(c) Chapter 6 contains supplementary and general provision.