CITM9005 - Definitions: Table of Definitions
For the purposes of the CITR scheme, and this guidance, the following terms are defined or explained as indicated below.
| Guidance | Term | Legislation |
| CITM9010 | associate | FA02/SCH16/PARA50 & ITA/s381 |
| board | FA02/SCH16/PARA51 (1) | |
| body | FA02/SCH16/PARA 51(1) & ITA/s382 | |
| CITM2010 | CDFI | FA02/SCH16/PARA 1(2) & ITA/s334 |
| CITM9020 | class of share | FA02/SCH16/PARA 51(2) & ITA/s382 |
| CITM7140 | connected persons | FA02/SCH16/PARA 51(3) |
| CITM7040 | disposal | FA02/SCH16/PARA48 & ITA/s49 |
|
| five year period | FA02/SCH16/PARA3 & ITA/s338 |
| CITM9030 | held continuously | FA02/SCH16/PARA49 & ITA/s380 |
| CITM6090 | invested amount | FA02/SCH16/PARA21 & ITA/s337 |
| investment | FA02/SCH16/PARA2 & ITA/s336 | |
| investment date | FA02/SCH16/PARA3 & ITAs338 | |
| CITM3010 | investment fund | SI2003/96 Regulation 9 |
| investor | FA02/SCH16/PARA1 & ITA/s334 | |
| CITM9020 | issue of shares or securities | FA02/SCH16/PARA46 &ITA/s378 |
| CITM7110 | market value | FA02/SCH16/PARA 51(4) & ITA/s382 |
| CITM5020 | owner (in relation to loan) | FA02/SCH16/PARA 15(2) & ITA/s351 |
| CITM7090 | period of restriction | FA02/SCH16/PARA33 |
| CITM7090 | the 6 year period | ITA/s359 |
| CITM7010 | permitted disposal | FA02/SCH16/PARA28 & ITA/s360 |
| CITM3020 | qualifying enterprise | SI2003/96 Regulation 10 |
| CITM4010 | qualifying investment | FA02/SCH16/PARA8 & ITA/s344 |
| CITM3030 | relevant investment | SI2003/96 Regulation 11 |
| relief | FA02/SCH16/PARA51 (1) | |
| CITM2130 | residential property | |
| CITM2050 | retail CDFI | FA02/SCH16/PARA4 & ITA/s340 |
| CITM4060 | tax relief certificate | FA02/SCH16/PARA12 & ITA/s348 |
| tax year | FA02/SCH16/PARA51(1) | |
| CITM2050 | wholesale CDFI | SI2003/96 Regulation 11 Schedule 1 (11) |
