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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.6 Community investment tax relief /Withdrawal of relief / E3.640 Withdrawal of community investment tax relief generally
Commentary

E3.640 Withdrawal of community investment tax relief generally


Personal and employment tax

E3.640 Withdrawal of community investment tax relief generally

Circumstances in which relief may be withdrawn

There are a number of circumstances where tax relief under the CITR scheme may be withdrawn or reduced. These are1:

  1. Ìý

    (a)ÌýÌýÌýÌý on a disposal of the loan, in respect of which the relief was obtained, during the five-year period (ie within the five years from the date of investment) (see E3.641);

  2. Ìý

    (b)ÌýÌýÌýÌý on a disposal of the shares

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