Income Tax Act 2007 section 339

Overview of other Chapters of Part

Section 339 provides a brief guide to the remaining Chapters of this Part that deal with community investment tax relief (CITR), covering claims, withdrawal, and supplementary provisions.

Chapter 5 sets out how claims for CITR are made and how CITR is attributed to qualifying investments
Chapter 6 explains the circumstances in which CITR may be withdrawn or reduced
Chapter 7 contains supplementary and general provisions supporting the CITR scheme
Together, these Chapters complete the legislative framework for CITR introduced in the earlier Chapters of this Part

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