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Section 339 Overview of other Chapters of Part

In this Part—

(a)

Chapter 5 provides for the making of claims for CITR and the attribution of CITR to investments,

(b)

Chapter 6 provides for CITR to be withdrawn or reduced in the circumstances mentioned in that Chapter, and

(c)

Chapter 7 contains supplementary and general provision.

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)