Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 7: Community investment tax relief
Chapter 3: General conditions
Section 234: No acquisition of share in partnership
850.This section provides that an investor cannot obtain CITR for capital contributed to a CDFI which is a partnership, including loan capital accounted for as partners’ capital. It is based on paragraph 17 of Schedule 16 to FA 2002.
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