369 Effect of receipt of value on future claims for CITR
Income Tax Act 2007 (2007 c 3) | Legislation

369  Effect of receipt of value on future claims for CITR

(1)     This section applies if the investment consists of securities or shares and—

(a)     the investor receives any value (other than an amount of insignificant value) from the CDFI during the 6 year period, and

(b)     the investment or a part of it is held by the investor at the time the value is received

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