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Statutory Instrument Published 11 May 2023 His Majesty's Stationery Office ↗ View on legislation.gov.uk

The Community Investment Tax Relief (Amendment of Investment Limits) Regulations 2023

These Regulations amend the investment limits in respect of community investment tax relief (CITR), which is tax relief for investments made by individuals and companies in bodies which are accredited as community development finance institutions (CDFIs).