The Community Investment Tax Relief (Amendment of Investment Limits) Regulations 2023
1Citation, commencement and effect
2Amendment of the Income Tax Act 2007
3Amendment of the Corporation Tax Act 2010
4Amendment of the Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003

2023 No. 518

Corporation Tax
Income Tax

The Community Investment Tax Relief (Amendment of Investment Limits) Regulations 2023

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred by sections 340(2)(b) and (6), 341(1) and 348(6) and (7) of the Income Tax Act 20071 and section 229(6) and (7) of the Corporation Tax Act 20102, make the following Regulations.