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
Income Tax Act 2007 section 356
No claim after loss of accreditation by the CDFI
Section 356 prevents an investor from claiming Community Investment Tax Relief (CITR) for certain tax years if the Community Development Finance Institution (CDFI) loses its accreditation during the five-year investment period.
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.