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Income Tax Act 2007
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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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