»Ê¹ÚÌåÓýapp

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
  2. Business and industry
HMRC internal manual

Community investment tax relief manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
17 March 2022 - See all updates
  1. Back to contents

CITM3000 - Investment by community development finance institutions (CDFIs): Contents

  1. CITM3005
    Outline
  2. CITM3010
    Meaning and calculation of investment fund and qualifying investments
  3. CITM3020
    Meaning of qualifying enterprise
  4. CITM3030
    Meaning of relevant investment
  5. CITM3040
    Investments which are not relevant investments
  6. CITM3050
    Guaranteed investments
  7. CITM3060
    Loans to profit-distributing enterprises
  8. CITM3065
    Equity investment in profit-distributing enterprises
  9. CITM3070
    Investments in non-profit-distributing enterprises
  10. CITM3080
    Investments exceeding 20% of qualifying investment
  11. CITM3090
    Residential property Iinvestments
  12. CITM3092
    Non-residential property investments
  13. CITM3094
    Examples of property-related investment
  14. CITM3100
    Retail CDFIs
  15. CITM3110
    Wholesale CDFIs
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated