Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 255
Manner of withdrawal or reduction of CITR
Section 255 sets out the mechanism by which community investment tax relief (CITR) is withdrawn or reduced, including the time limits for making the necessary assessment.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.