[335A Carry forward of CITR]
Income Tax Act 2007 (2007 c 3) | Legislation

[335A  Carry forward of CITR]

[(1)     This section applies if—

(a)     the investor is entitled to a tax reduction for a relevant tax year under section 335 in respect of the investment, but

(b)     the amount of the tax reduction is not fully

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