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This is the original version (as it was originally enacted).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