373 Information to be provided by the investor
Income Tax Act 2007 (2007 c 3) | Legislation

Miscellaneous

373  Information to be provided by the investor

(1)     If—

(a)     the investor has obtained CITR in respect of the investment, and

(b)     an event occurs because of which CITR attributable to the investment [in respect of] any tax year falls

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