E3.649 Investor's Duty To Notify HMRC

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Commentary

Personal and employment tax

Where an investor has obtained community investment tax relief in respect of an investment in a CDFI, and an event occurs causing the relief attributable to the investment for any tax year or accounting period to be withdrawn or reduced on:

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(a)�� a disposal of a loan during

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E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

I4.142A Liabilities which are not discharged out of the estate

I3.367 Fall in value relief—changes in interests in land

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