E3.641 Disposal Of Loan During Five-Year Period

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.6 Community investment tax relief /Withdrawal of relief / E3.641 Disposal of loan during five-year period

Commentary

Personal and employment tax

Any community investment tax relief attributable to a loan for any tax year (or, for company investors, accounting period) must be withdrawn, where, within the five-year period for a loan, an investor disposes of the whole of that loan (unless

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I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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