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Finance Act 2002
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Eligibility for tax relief
1(1)An individual or company (“the investor”) that makes an investment (“the investment”) in a body is eligible for relief in respect of the investment if—
(a)that body is accredited as a community development finance institution under this Schedule at the time the investment is made (see Part 2);
(b)the investment is a qualifying investment (see Part 3); and
(c)the general conditions of Part 4 are satisfied.
(2)In this Schedule references to “the CDFI” are to the body in which the investment is made.
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