| Schedule 16 to Finance
Act 2002 (FA02/Sch16) | Provisions relating to
the entitlement and claims to Corporation Tax relief for corporate
investors
|
| Part 7 (Community
Investment Tax Relief) to Income Tax Act 2007 (ITA) | Provisions relating to
the accreditation of Community Development Finance Institutions
(CDFIs) and entitlement and claims to Income Tax relief for
individual investors
|
| Sections 151BB &
151BC of Taxation of Chargeable Gains Act 1992 (TCGA92) | Provisions relating to
the treatment, for capital gains purposes, of rights issues,
reconstructions etc involving share or debentures to which CITR is
attributable.
|
The Community Investment
Tax Relief (Accreditation of Community Development Finance
Institutions) Regulations 2003 (SI2003/96)
| Criteria relating to the
accreditation of CDFIs. Amended by SI2008/383 with effect from 11
March 2008. |
| The Finance Act 2002,
Section 57(3) & (4)(a), (Appointed Day) Order 2003
(SI2003/88) | FA02/Sch16 came into
force an appointed day. That day, 23 January 2003, is
specified in SI2003/88
|
The Community Investment
Tax Relief (Accreditation of Community Development Finance
Institutions) (Amendment) Regulations 2008 (SI2008/383)
| Amends SI2003/96 with
effect from 11 March 2008 |
| The Alternative Finance
Arrangements (Community Investment Tax Relief) Order 2008
(SI2008/1821) | Inserts FA05/s54A with
effect from 10 July 2008. Effect is to treat certain alternative
finance arrangements as if they were loans for the purposes of
CITR.
|
