Part 7 Community investment tax relief

Chapter 6 Supplementary and general

Miscellaneous

263 Application for postponement of tax pending appeal
No application may be made under section 55(3) or (4) of TMA 1970 (application for postponement of payment of tax pending appeal) on the ground that a company is eligible for CITR unless a claim for the CITR has been duly made by the company under this Part.