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Section 338 Meaning of “the 5 year period” and “the investment date”

In this Part—

  • “the 5 year period” means the period of 5 years beginning with the investment date, and

  • “the investment date” means the day the investment is made.

Notes on Part 7

Modifications

C1

Pt. 7 modified by 2005 c. 7, s. 54A (as inserted (10.7.2008) by The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821), arts. 1, 2)