Search Legislation

Income Tax Act 2007

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

334Eligibility for CITR
This section has no associated Explanatory Notes

(1)An individual (“the investor”) who makes an investment (“the investment”) in a body is eligible for CITR in respect of the investment if—

(a)that body is accredited as a community development finance institution under Chapter 2 at the time the investment is made,

(b)the investment is a qualifying investment (see Chapter 3), and

(c)the general conditions of Chapter 4 are met.

(2)In this Part references to “the CDFI” are to the body in which the investment is made.

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?