{
  "url": "https://openlegislation.uk/draft-alternative-finance-arrangements-community-investment-tax-relief-order-2008",
  "json_url": "https://openlegislation.uk/draft-alternative-finance-arrangements-community-investment-tax-relief-order-2008.json",
  "id": "ukdsi/2008/9780110814858",
  "title": "The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008",
  "short_title": "Alternative Finance Arrangements (Community Investment Tax Relief) 2008",
  "long_title": "This Order amends Chapter 5 of Part 2 of the Finance Act 2005 in order to allow alternative finance arrangements that fall within section 47, 49 or 49A of the Finance Act 2005 to be treated as loans for the purposes of Community Investment Tax Relief (CITR).",
  "citation": "Draft 2008, ISBN 9780110814858",
  "type": "ukdsi",
  "year": "2008",
  "number": "9780110814858",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-alternative-finance-arrangements-community-investment-tax-relief-order-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/draft-alternative-finance-arrangements-community-investment-tax-relief-order-2008/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendment to the Finance Act 2005",
      "url": "https://openlegislation.uk/draft-alternative-finance-arrangements-community-investment-tax-relief-order-2008/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-alternative-finance-arrangements-community-investment-tax-relief-order-2008/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-alternative-finance-arrangements-community-investment-tax-relief-order-2008/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-05-22",
      "size": 47530,
      "url": "https://openlegislation.uk/draft-alternative-finance-arrangements-community-investment-tax-relief-order-2008/pdf/ukdsi_9780110814858_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110814858/pdfs/ukdsi_9780110814858_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2008-05-22",
      "size": 14200,
      "url": "https://openlegislation.uk/draft-alternative-finance-arrangements-community-investment-tax-relief-order-2008/pdf/ukdsiem_9780110814858_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110814858/pdfs/ukdsiem_9780110814858_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2006/25",
      "title": "Finance Act 2006",
      "url": "https://openlegislation.uk/finance-act-2006",
      "provisions": [
        "section/98"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-alternative-finance-arrangements-community-investment-tax-relief-order-2008/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-alternative-finance-arrangements-community-investment-tax-relief-order-2008/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-alternative-finance-arrangements-community-investment-tax-relief-order-2008/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110814858",
    "retrieved_at": "2026-10-30T15:16:23.441760+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}