| 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. |
