Part 7 U.K. Community investment tax relief

Chapter 1 U.K. Introduction

Miscellaneous U.K.

224 Overview of other Chapters of Part U.K.

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(b) Chapter 5 provides for CITR to be withdrawn or reduced in the circumstances mentioned in that Chapter, and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.