Policy paper

Income Tax: enlarging Social Investment Tax Relief

This tax information and impact note enlarges the Social Investment Tax Relief (SITR) scheme and makes a number of changes to the existing rules.

• From: HM Revenue & Customs
• Published: 26 January 2017

Documents

Income Tax: enlarging Social Investment Tax Relief

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The changes include an increase in the amount of money newer social enterprises may raise and provisions to better target the scheme on higher risk activities and deter abuse.

Draft legislation has also been published.

Published 26 January 2017