{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-373",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-373.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/373",
  "kind": "section",
  "number": "373",
  "heading": "Information to be provided by the investor",
  "text": "(1) If—\n(a) the investor has obtained CITR in respect of the investment, and\n(b) an event occurs because of which CITR attributable to the investment in respect of any tax year falls to be withdrawn or reduced by virtue of section 360, 361, 362 or 364,\nthe investor must give an officer of Revenue and Customs a notice containing particulars of the event.\n(2) Subject to subsection (3), a notice under subsection (1) must be given not later than the normal self-assessment filing date for the tax year in which the event occurred.\n(3) If—\n(a) the investor is required to give a notice as a result of the receipt of value by a person connected with the investor (see section 370), and\n(b) the end of the period of 60 days beginning when the investor comes to know of that event is later than the final notice date under subsection (2),\nthe notice must be given before the end of that 60 day period.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 373(1)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 520 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/373",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}