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Income Tax Act 2007
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352No acquisition of share in partnership
This section has no associated Explanatory Notes
(1)If the CDFI is a partnership, the investment must not consist of or include any amount of capital contributed by the investor on becoming a member of the partnership.
(2)For this purpose the amount of capital contributed by the investor on becoming a member of the partnership includes any amount which—
(a)purports to be provided by the investor by way of loan capital, and
(b)is accounted for as partners' capital in the accounts of the partnership.
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