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 |
associate |
FA02/SCH16/PARA50 & ITA/s381 |
|
|
board |
FA02/SCH16/PARA51 (1) |
|
body |
FA02/SCH16/PARA 51(1) & ITA/s382 |
CDFI |
FA02/SCH16/PARA 1(2) & ITA/s334 |
|
class of share |
FA02/SCH16/PARA 51(2) & ITA/s382 |
|
connected persons |
FA02/SCH16/PARA 51(3) |
|
disposal |
FA02/SCH16/PARA48 & ITA/s49 |
|
|
five year period |
FA02/SCH16/PARA3 & ITA/s338 |
held continuously |
FA02/SCH16/PARA49 & ITA/s380 |
|
invested amount |
FA02/SCH16/PARA21 & ITA/s337 |
|
|
investment |
FA02/SCH16/PARA2 & ITA/s336 |
|
investment date |
FA02/SCH16/PARA3 & ITAs338 |
investment fund |
SI2003/96 Regulation 9 |
|
|
investor |
FA02/SCH16/PARA1 & ITA/s334 |
issue of shares or securities |
FA02/SCH16/PARA46 &ITA/s378 |
|
market value |
FA02/SCH16/PARA 51(4) & ITA/s382 |
|
owner (in relation to loan) |
FA02/SCH16/PARA 15(2) & ITA/s351 |
|
period of restriction |
FA02/SCH16/PARA33 |
|
the 6 year period |
ITA/s359 |
|
permitted disposal |
FA02/SCH16/PARA28 & ITA/s360 |
|
qualifying enterprise |
SI2003/96 Regulation 10 |
|
qualifying investment |
FA02/SCH16/PARA8 & ITA/s344 |
|
relevant investment |
SI2003/96 Regulation 11 |
|
|
relief |
FA02/SCH16/PARA51 (1) |
residential property |
|
|
retail CDFI |
FA02/SCH16/PARA4 & ITA/s340 |
|
tax relief certificate |
FA02/SCH16/PARA12 & ITA/s348 |
|
|
tax year |
FA02/SCH16/PARA51(1) |
wholesale CDFI |
SI2003/96 Regulation 11 Schedule 1 (11) |
