# Corporation Tax Act 2010, Section 218: Meaning of “CITR”


This Part provides for community investment tax relief (“CITR”), that is, entitlement to tax reductions in respect of amounts invested by companies in community development finance institutions.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/218 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-218
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.