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The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2008

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Amendment of regulation 8

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6.—(1) For regulation 8 (general CDFI investment terms) substitute—

“General CDFI investment terms

8.—(1) It is a term of accreditation that—

(a)on or before the first anniversary of the date the CDFI was first granted accreditation (“the accreditation date”), at least 25% of the amount of the investment fund is invested in relevant investments in qualifying enterprises;

(b)on or before the second anniversary of the accreditation date, at least 50% of the amount of the investment fund is invested in relevant investments in qualifying enterprises;

(c)on or before the third anniversary of the accreditation date at least 75% of the amount of the investment fund is invested in relevant investments in qualifying enterprises; and

(d)at the end of each year ending on a subsequent anniversary of the accreditation date, an average of at least 75% of the amount of the investment fund has been invested in relevant investments in qualifying enterprises.

(2) For the purpose of paragraph (1)(d), the average percentage of the investment fund invested in relevant investments in qualifying enterprises is to be found on the last day of the year in question by calculating—

(a)the average of the percentages so invested as at close of business on each day of that year, or

(b)the average of the percentages so invested as at close of business on the relevant dates.

(3) “The relevant dates”, in relation to a year, means—

(a)a date falling within the first three months of the year,

(b)a date falling within the second three months of the year,

(c)a date falling within the third three months of the year, and

(d)a date falling within the final three months of the year,

(4) A date falling within any of the time periods specified in paragraph (3)(b), (c) and (d) must be at least 87 days but not more than 95 days after the preceding date.

(5) If the percentage of the investment fund invested in relevant investments in qualifying enterprises at close of business on any day exceeds 100% of the investment fund, the excess shall be disregarded.”

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