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    1. Home
    2. Business and industry
    HMRC internal manual

    Community investment tax relief manual

    From:
    HM Revenue & Customs
    Published
    10 April 2016
    Updated:
    17 March 2022 - See all updates
    1. Back to contents

    CITM7000 - Withdrawal of relief: Contents

    1. CITM7005
      Manner of withdrawal
    2. CITM7010
      Disposal of loan
    3. CITM7020
      Disposal of shares or securities
    4. CITM7030
      Identification of securities or shares on disposal
    5. CITM7040
      Meaning of disposal
    6. CITM7050
      Repayments of loan capital
    7. CITM7060
      Value received
    8. CITM7070
      Value received as repayment of loan
    9. CITM7080
      Value received 鈥� shares or securities
    10. CITM7090
      Value received - meaning of period of restriction
    11. CITM7100
      Aggregation of receipts of insignificant value
    12. CITM7110
      When value is received
    13. CITM7120
      When value is not received 鈥� meaning of qualifying payment
    14. CITM7121
      When value is not received 鈥� repayment of loans
    15. CITM7122
      When value is not received 鈥� deposits by CDFI in the course of ordinary banking arrangements
    16. CITM7130
      Value received where there is more than one investment
    17. CITM7140
      Receipt of value by and from connected persons
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