The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003 No. 96

SCHEDULE 1 U.K. INVESTMENTS WHICH ARE NOT RELEVANT INVESTMENTS

Investments by retail community investment finance institutions U.K.

10.  Any investment by a retail community investment finance institution in a body other than a CDFI whose objective is to provide finance for enterprises in or for disadvantaged communities as a consequence of which, and for so long as, the total amount of investment in such enterprises exceeds £250,000.

Commencement Information

I1 Sch. 1 para. 10 in force at 13.2.2003, see reg. 1