368 Value received if there is more than one investment
Income Tax Act 2007 (2007 c 3) | Legislation

368  Value received if there is more than one investment

(1)     This section applies if—

(a)     the investor makes two or more investments in the CDFI,

(b)     the investor is eligible for and claims CITR in respect of those investments, and

(c)     the investor receives value (other than value within section 366(1)(a)) which [is received] within the 6 year periods relating to two or more of those investments.

(2)     Sections 363, 364, 365 and 369 have effect in relation to each investment

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