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The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 417
- Regulation 11
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Amendment of S.1. 2003/96
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11.—(1) Schedule 1 is amended as follows.
(2) In paragraph 4(1)—
(a)in sub-paragraph (1) omit the words “or equity investment in”, and
(b)in sub-paragraph (3)—
(i)in paragraph (a) omit “or equity investments”,
(ii)in paragraph (b) omit “or investment”, and
(iii)for “shall determine which of those loans or investments shall not” substitute “shall determine which of those loans shall not”.
(3) In paragraph 9—
(a)For sub-paragraph (a), substitute—
“(a)for the first year following the date the first investment is made in the CDFI, the date the investment is made by that CDFI, and”, and
(b)in sub-paragraph (b) for “accreditation date” substitute “date the first investment is made in the CDFI”.
(4) In paragraph 11(1)(a)—
(a)for paragraph (i), substitute—
“(i)for the first year following the date the first investment is made in the CDFI, the date the investment is made by that CDFI, and”, and
(b)in paragraph (ii), for “accreditation date” substitute “date the first investment is made in the CDFI”.
(1)
Paragraph 4 of Schedule 1 was amended by S.I. 2008/383.
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