A company 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 E3.636).
Conditions for making the claim
A company investor is entitled to make a claim for CITR scheme relief for a relevant accounting period if it appears to it that the conditions for the relief are for the time being satisfied, and it has received a tax relief certificate (see E3.614) for its investment from the CDFI1. However,
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