A qualifying investor that is a company must claim relief under the CITR scheme. As to the conditions for, and the mechanics of, making the claim, see E3.631.
Where a company investor makes a claim relating to a loan, securities or shares for a relevant accounting period, the relief takes the form of a reduction in the amount of its corporation tax liability for that accounting period. For each relevant accounting period this reduction is 5% of the invested amount. For accounting periods beginning before 1 April 2013, that is, before the introduction of a carry forward facility (see below) made it
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