Corporation Tax Act 2010 section 224

Overview of other Chapters of Part

Section 224 provides a brief guide to the remaining chapters within this Part that deal with community investment tax relief (CITR), indicating what each chapter covers.

  • Chapter 4 sets out the limitations on CITR claims and the rules for attributing CITR to specific investments
  • Chapter 5 explains the circumstances in which CITR may be withdrawn or reduced
  • Chapter 6 contains supplementary and general provisions supporting the CITR scheme
  • This section acts as a signposting provision, directing readers to the relevant chapter for their query

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