SI 2023/518 The Community Investment Tax Relief (Amendment of Investment Limits) Regulations 2023

Published on: 12 May 2023

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Specialist Tax Statutory Instruments

Article summary

These Regulations increase the limits that apply to the amounts of capital that accredited community development finance institutions (CDFIs) can raise from corporate and individual investors, and on which those investors can claim community investment tax relief (CITR).

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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