CITM7000 - Withdrawal of relief: Contents
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CITM7005Manner of withdrawal
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CITM7010Disposal of loan
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CITM7020Disposal of shares or securities
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CITM7030Identification of securities or shares on disposal
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CITM7040Meaning of disposal
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CITM7050Repayments of loan capital
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CITM7060Value received
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CITM7070Value received as repayment of loan
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CITM7080Value received – shares or securities
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CITM7090Value received - meaning of period of restriction
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CITM7100Aggregation of receipts of insignificant value
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CITM7110When value is received
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CITM7120When value is not received – meaning of qualifying payment
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CITM7121When value is not received – repayment of loans
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CITM7122When value is not received – deposits by CDFI in the course of ordinary banking arrangements
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CITM7130Value received where there is more than one investment
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CITM7140Receipt of value by and from connected persons