CITM - Recent changes to this manual
Below are details of the amendments that were published on 4 January 2006 (see the update index for all updates).
| Section | Title and details of the update |
| Index | Index - CITM - Community Investment Tax Relief Manual: Various minor changes throughout the manual to reflect Departmental name change, internal reorganisation following the creation of HM Revenue and Customs and updated URLs of WebPages. |
| CITM3050 | Investment by CDFI: Guaranteed Investments: Final paragraph updated to reflect devolution of responsibility for supporting Community Development Finance Institutions from Small Business Service to Regional Development Agencies. |
| CITM3090 | Investment by CDFI: Property Investments: Examples simplified by eliminating unhelpful reference to equity investment in profit distributing enterprise. |
| CITM7005 | Withdrawal of Relief: Manner of Withdrawal: Updated to reflect changes introduced by ITTOIA2005 |
| CITM7020 | Withdrawal of Relief: Disposal of shares or securities: Reference to ‘for full consideration’ deleted; the phrase is not considered to add anything to the meaning of ‘a bargain made at arm’s length’. |
| CITM9010 | Definitions: Meaning of 'associate': Meaning of ‘relative’ extended to include civil partners. |
