E3.630 Claiming the community investment tax relief—individual investors
An individual investor must claim the relief under the CITR scheme in order to benefit from the tax relief under these rules. Note that a claim is also necessary in respect of carried forward relief (see E3.635).
Conditions for making the claim
An individual investor is entitled to make a claim for CITR scheme relief for a relevant tax year if it appears to him that the conditions for the relief are for the time being satisfied, and he has received a tax relief certificate (see E3.614) for his investment from the CDFI. However, a claim may only be made after the end of the tax year to which it relates1.
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