Related Commentary  

373(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(b)an event occurs because of which CITR attributable to the investment in respect of any tax year falls to be withdrawn or reduced by virtue of section 360, 361, 362 or 364,

the investor must give an officer of Revenue and Customs a notice containing particulars of the event.

373(2)  Subject to subsection (3), a notice under subsection (1) must be given not later than the normal self-assessment filing date for the tax year in which the event occurred.

373(3)  If–

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