# Finance Act 2013, Paragraph 8


(1) Section 220 (form and amount of CITR) is amended as follows.
(2) For subsection (3) substitute—
“(3) The amount of that reduction for the relevant accounting period is 5% of the invested amount in respect of the investment for the period.”
(3) In subsection (4) for “this purpose” substitute “ the purposes of this section and section 220A ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/27/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-27/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.