The Community Investment Tax Relief (Amendment of Investment Limits) Regulations 2023
These Regulations amend the investment limits in respect of community investment tax relief (CITR), which is tax relief for investments made by individuals and companies in bodies which are accredited as community development finance institutions (CDFIs).
Lifecycle
Department
Made
09 May 2023
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In force
01 Jun 2023
Enabling power
The Treasury, in exercise of the powers conferred by sections 340(2)(b) and (6), 341(1) and 348(6) and (7) of the Income Tax Act 2007and section 229(6) and (7) of the Corporation Tax Act 2010, make the following Regulations.
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