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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.6 Community investment tax relief /CITR general conditions / E3.624 No acquisition of share in partnership

E3.624 No acquisition of share in partnership

Personal and employment tax

Where a CDFI is a partnership, tax relief under the CITR scheme is not available in respect of any investment that consists of or includes any amount of capital contributed by

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E4.507S Operation of the charge on securities with artificially enhanced market value

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

E6.303A Domicile of origin

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

C2.201 Allowable expenditure for capital gains—overview

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1118 Calculation and payment of tax due on retrospective income

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.101 What is 'farming' and 'market gardening'

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest