Part 7 U.K. Community investment tax relief

Chapter 5 U.K. Withdrawal or reduction of CITR

Receipts of value U.K.

253 Receipts of value by or from connected persons U.K.

In sections 246 to 252, 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.