335 Form and amount of CITR
Income Tax Act 2007 (2007 c 3) | Legislation

335  Form and amount of CITR

(1)     If the investor is eligible for CITR in respect of the investment, the investor may make a claim in respect of the investment for any one or more of the relevant tax years.

(2)     If the investor makes a claim for a relevant tax year, the investor is entitled to a tax

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